280 lines
14 KiB
SQL
280 lines
14 KiB
SQL
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-- Multi-Tenant Ledger Schema
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-- Supports SE (BAS/SIE4), US-DE (GAAP), US-TX (GAAP)
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-- Company registry
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CREATE TABLE IF NOT EXISTS boc_companies (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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tenant_id UUID REFERENCES boc_tenants(id) ON DELETE CASCADE,
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name TEXT NOT NULL,
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legal_name TEXT NOT NULL,
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org_number TEXT, -- Swedish org nr or US EIN
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tax_id TEXT, -- EIN for US companies
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jurisdiction TEXT NOT NULL, -- SE, US-DE, US-TX
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company_type TEXT NOT NULL, -- AB, Inc, LLC, etc
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address JSONB,
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currency TEXT NOT NULL DEFAULT 'SEK',
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fiscal_year_end DATE NOT NULL DEFAULT '12-31-2026',
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accounting_std TEXT NOT NULL DEFAULT 'BAS', -- BAS, GAAP, IFRS
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vat_registered BOOLEAN DEFAULT FALSE,
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vat_number TEXT,
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settings JSONB DEFAULT '{}',
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status TEXT NOT NULL DEFAULT 'active',
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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-- Chart of accounts per company (BAS for SE, GAAP for US)
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CREATE TABLE IF NOT EXISTS boc_chart_of_accounts (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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account_code TEXT NOT NULL,
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name TEXT NOT NULL,
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name_en TEXT, -- English name for US entities
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account_type TEXT NOT NULL, -- asset, liability, equity, revenue, expense
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account_subtype TEXT, -- current_asset, fixed_asset, current_liability, etc
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parent_code TEXT,
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vat_code TEXT, -- SE: 25, 12, 6, 0 | US: exempt
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is_bank_account BOOLEAN DEFAULT FALSE,
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is_active BOOLEAN DEFAULT TRUE,
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sort_order INTEGER,
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metadata JSONB DEFAULT '{}',
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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UNIQUE(company_id, account_code)
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);
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-- Standard BAS kontoplan (Sweden)
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INSERT INTO boc_chart_of_accounts (company_id, account_code, name, name_en, account_type, account_subtype, vat_code, sort_order)
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SELECT
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c.id,
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a.account_code,
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a.name_sv,
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a.name_en,
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a.account_type,
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a.account_subtype,
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a.vat_code,
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a.sort_order
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FROM boc_companies c
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CROSS JOIN (VALUES
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('1000', 'Tillgångar', 'Assets', 'asset', 'header', NULL, 100),
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('1221', 'Datorer och kringutrustning', 'Computer equipment', 'asset', 'fixed_asset', NULL, 1221),
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('1227', 'Personbilar', 'Vehicles', 'asset', 'fixed_asset', NULL, 1227),
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('1930', 'Företagskonto / affärskonto', 'Business account', 'asset', 'current_asset', NULL, 1930),
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('2000', 'Skulder', 'Liabilities', 'liability', 'header', NULL, 2000),
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('2510', 'Skatteskulder', 'Tax liabilities', 'liability', 'current_liability', NULL, 2510),
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('2611', 'Utgående moms 25%', 'Output VAT 25%', 'liability', 'current_liability', '25', 2611),
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('2640', 'Ingående moms', 'Input VAT', 'asset', 'current_asset', NULL, 2640),
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('2990', 'Övriga skulder till närstående / ägaruttag', 'Related party debt / owner drawings', 'liability', 'current_liability', NULL, 2990),
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('3000', 'Intäkter', 'Revenue', 'revenue', 'header', NULL, 3000),
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('3001', 'Försäljning av tjänster', 'Service revenue', 'revenue', 'operating_revenue', '25', 3001),
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('3010', 'Konsultarvode', 'Consulting fees', 'revenue', 'operating_revenue', '25', 3010),
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('3020', 'Hyresintäkter', 'Rental income', 'revenue', 'operating_revenue', '25', 3020),
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('3900', 'Övriga rörelseintäkter', 'Other operating income', 'revenue', 'other_revenue', '25', 3900),
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('5000', 'Kostnader', 'Expenses', 'expense', 'header', NULL, 5000),
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('5420', 'Personalrepresentation', 'Staff entertainment', 'expense', 'operating_expense', NULL, 5420),
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('5460', 'Arbetskläder och skyddsmaterial', 'Work clothes and safety', 'expense', 'operating_expense', NULL, 5460),
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('5612', 'Fordonsskatt', 'Vehicle tax', 'expense', 'operating_expense', NULL, 5612),
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('5614', 'Bilförsäkring', 'Vehicle insurance', 'expense', 'operating_expense', NULL, 5614),
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('5810', 'Resekostnader', 'Travel expenses', 'expense', 'operating_expense', NULL, 5810),
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('5820', 'Biljettkostnader', 'Ticket expenses', 'expense', 'operating_expense', NULL, 5820),
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('5900', 'Reklam och marknadsföring', 'Advertising and marketing', 'expense', 'operating_expense', '25', 5900),
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('6071', 'Representation avdragsgill', 'Deductible entertainment', 'expense', 'operating_expense', NULL, 6071),
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('6540', 'IT-tjänster, köpta', 'IT services purchased', 'expense', 'operating_expense', '25', 6540),
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('6550', 'Programvarulicenser', 'Software licenses', 'expense', 'operating_expense', '25', 6550),
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('7630', 'Friskvård', 'Wellness', 'expense', 'personnel_expense', NULL, 7630),
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('8000', 'Finansiella poster', 'Financial items', 'expense', 'header', NULL, 8000),
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('8910', 'Skatt på årets resultat', 'Income tax', 'expense', 'tax_expense', NULL, 8910)
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) AS a(account_code, name_sv, name_en, account_type, account_subtype, vat_code, sort_order)
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WHERE c.jurisdiction = 'SE';
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-- Standard GAAP chart (US)
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INSERT INTO boc_chart_of_accounts (company_id, account_code, name, name_en, account_type, account_subtype, sort_order)
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SELECT
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c.id,
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a.account_code,
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a.name_en,
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a.name_en,
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a.account_type,
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a.account_subtype,
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a.sort_order
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FROM boc_companies c
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CROSS JOIN (VALUES
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('1000', 'Assets', 'asset', 'header', 100),
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('1100', 'Cash and equivalents', 'asset', 'current_asset', 1100),
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('1200', 'Accounts receivable', 'asset', 'current_asset', 1200),
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('1500', 'Computer equipment', 'asset', 'fixed_asset', 1500),
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('1600', 'Vehicles', 'asset', 'fixed_asset', 1600),
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('2000', 'Liabilities', 'liability', 'header', 2000),
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('2100', 'Accounts payable', 'liability', 'current_liability', 2100),
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('2200', 'Accrued expenses', 'liability', 'current_liability', 2200),
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('2300', 'Taxes payable', 'liability', 'current_liability', 2300),
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('2500', 'Related party debt', 'liability', 'current_liability', 2500),
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('3000', 'Equity', 'equity', 'header', 3000),
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('3100', 'Common stock', 'equity', 'equity', 3100),
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('3200', 'Retained earnings', 'equity', 'equity', 3200),
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('3500', 'Owner drawings', 'equity', 'equity', 3500),
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('4000', 'Revenue', 'revenue', 'header', 4000),
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('4100', 'Service revenue', 'revenue', 'operating_revenue', 4100),
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('4200', 'Consulting revenue', 'revenue', 'operating_revenue', 4200),
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('4300', 'Rental income', 'revenue', 'operating_revenue', 4300),
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('4900', 'Other income', 'revenue', 'other_revenue', 4900),
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('5000', 'Expenses', 'expense', 'header', 5000),
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('5100', 'Advertising', 'expense', 'operating_expense', 5100),
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('5200', 'Travel and meals', 'expense', 'operating_expense', 5200),
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('5300', 'IT services', 'expense', 'operating_expense', 5300),
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('5400', 'Software licenses', 'expense', 'operating_expense', 5400),
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('5500', 'Vehicle expenses', 'expense', 'operating_expense', 5500),
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('5600', 'Insurance', 'expense', 'operating_expense', 5600),
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('5700', 'Professional fees', 'expense', 'operating_expense', 5700),
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('6000', 'Personnel', 'expense', 'header', 6000),
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('6100', 'Salaries and wages', 'expense', 'personnel_expense', 6100),
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('6200', 'Payroll taxes', 'expense', 'personnel_expense', 6200),
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('6300', 'Benefits', 'expense', 'personnel_expense', 6300),
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('7000', 'Taxes', 'expense', 'header', 7000),
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('7100', 'Federal income tax', 'expense', 'tax_expense', 7100),
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('7200', 'State income tax', 'expense', 'tax_expense', 7200)
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) AS a(account_code, name_en, account_type, account_subtype, sort_order)
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WHERE c.jurisdiction LIKE 'US-%';
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-- Journal entries (universal, works for both BAS and GAAP)
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CREATE TABLE IF NOT EXISTS boc_journal_entries (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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entry_number TEXT NOT NULL,
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entry_date DATE NOT NULL,
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description TEXT NOT NULL,
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reference TEXT,
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source TEXT DEFAULT 'manual', -- manual, import, bank, payroll
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source_id UUID,
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attachments JSONB DEFAULT '[]',
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is_reversed BOOLEAN DEFAULT FALSE,
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reversed_by UUID REFERENCES boc_journal_entries(id),
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status TEXT NOT NULL DEFAULT 'posted', -- draft, posted, reversed
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posted_at TIMESTAMPTZ,
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posted_by UUID REFERENCES boc_users(id),
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created_by UUID REFERENCES boc_users(id),
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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UNIQUE(company_id, entry_number)
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);
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-- Journal entry lines
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CREATE TABLE IF NOT EXISTS boc_journal_lines (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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entry_id UUID REFERENCES boc_journal_entries(id) ON DELETE CASCADE,
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account_id UUID REFERENCES boc_chart_of_accounts(id) ON DELETE RESTRICT,
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debit DECIMAL(15,2) NOT NULL DEFAULT 0,
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credit DECIMAL(15,2) NOT NULL DEFAULT 0,
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description TEXT,
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project TEXT,
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department TEXT,
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vat_amount DECIMAL(15,2) DEFAULT 0,
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vat_rate DECIMAL(5,2) DEFAULT 0,
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metadata JSONB DEFAULT '{}',
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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-- Account balances per period
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CREATE TABLE IF NOT EXISTS boc_period_balances (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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account_id UUID REFERENCES boc_chart_of_accounts(id) ON DELETE CASCADE,
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fiscal_year INTEGER NOT NULL,
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period INTEGER NOT NULL, -- 1-12 for month, 0 for year
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opening_balance DECIMAL(15,2) NOT NULL DEFAULT 0,
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closing_balance DECIMAL(15,2) NOT NULL DEFAULT 0,
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total_debit DECIMAL(15,2) NOT NULL DEFAULT 0,
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total_credit DECIMAL(15,2) NOT NULL DEFAULT 0,
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currency TEXT NOT NULL DEFAULT 'SEK',
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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UNIQUE(company_id, account_id, fiscal_year, period)
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);
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-- VAT/GST tracking (SE: moms, US: sales tax if applicable)
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CREATE TABLE IF NOT EXISTS boc_tax_reports (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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tax_type TEXT NOT NULL, -- VAT, GST, SalesTax
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period_start DATE NOT NULL,
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period_end DATE NOT NULL,
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tax_in DECIMAL(15,2) NOT NULL DEFAULT 0,
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tax_out DECIMAL(15,2) NOT NULL DEFAULT 0,
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tax_payable DECIMAL(15,2) NOT NULL DEFAULT 0,
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status TEXT NOT NULL DEFAULT 'draft',
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filed_at TIMESTAMPTZ,
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filed_with TEXT,
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paid_at TIMESTAMPTZ,
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metadata JSONB DEFAULT '{}',
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created_by UUID REFERENCES boc_users(id),
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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-- Payroll (works for both SE and US)
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CREATE TABLE IF NOT EXISTS boc_payroll_entries (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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employee_id UUID REFERENCES boc_employees(id),
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period DATE NOT NULL,
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gross_pay DECIMAL(15,2) NOT NULL,
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net_pay DECIMAL(15,2) NOT NULL,
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-- SE specific
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tax_deduction DECIMAL(15,2) DEFAULT 0,
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pension_contribution DECIMAL(15,2) DEFAULT 0,
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-- US specific
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federal_tax DECIMAL(15,2) DEFAULT 0,
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state_tax DECIMAL(15,2) DEFAULT 0,
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social_security DECIMAL(15,2) DEFAULT 0,
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medicare DECIMAL(15,2) DEFAULT 0,
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-- Employer contributions
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employer_contribution DECIMAL(15,2) DEFAULT 0, -- SE: arbetsgivaravgift, US: FUTA + SUTA
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benefits JSONB DEFAULT '{}',
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status TEXT NOT NULL DEFAULT 'draft',
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paid_at TIMESTAMPTZ,
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journal_entry_id UUID REFERENCES boc_journal_entries(id),
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metadata JSONB DEFAULT '{}',
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created_by UUID REFERENCES boc_users(id),
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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-- Intercompany transactions
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CREATE TABLE IF NOT EXISTS boc_intercompany (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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from_company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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to_company_id UUID REFERENCES boc_companies(id) ON DELETE CASCADE,
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entry_id UUID REFERENCES boc_journal_entries(id),
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amount DECIMAL(15,2) NOT NULL,
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currency TEXT NOT NULL,
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description TEXT,
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status TEXT NOT NULL DEFAULT 'open',
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reconciled_at TIMESTAMPTZ,
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metadata JSONB DEFAULT '{}',
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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-- Currency exchange rates
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CREATE TABLE IF NOT EXISTS boc_exchange_rates (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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from_currency TEXT NOT NULL,
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to_currency TEXT NOT NULL,
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rate DECIMAL(15,6) NOT NULL,
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date DATE NOT NULL,
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source TEXT DEFAULT 'manual',
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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UNIQUE(from_currency, to_currency, date)
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);
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-- Indexes
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CREATE INDEX IF NOT EXISTS idx_companies_tenant ON boc_companies(tenant_id);
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CREATE INDEX IF NOT EXISTS idx_coa_company ON boc_chart_of_accounts(company_id, account_code);
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CREATE INDEX IF NOT EXISTS idx_journal_company_date ON boc_journal_entries(company_id, entry_date DESC);
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CREATE INDEX IF NOT EXISTS idx_journal_lines_entry ON boc_journal_lines(entry_id);
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CREATE INDEX IF NOT EXISTS idx_journal_lines_account ON boc_journal_lines(account_id);
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CREATE INDEX IF NOT EXISTS idx_balances_company_period ON boc_period_balances(company_id, fiscal_year, period);
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CREATE INDEX IF NOT EXISTS idx_tax_reports_company ON boc_tax_reports(company_id, period_start, period_end);
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CREATE INDEX IF NOT EXISTS idx_payroll_company_period ON boc_payroll_entries(company_id, period);
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CREATE INDEX IF NOT EXISTS idx_intercompany_from ON boc_intercompany(from_company_id, status);
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CREATE INDEX IF NOT EXISTS idx_intercompany_to ON boc_intercompany(to_company_id, status);
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