159 lines
8.0 KiB
SQL
159 lines
8.0 KiB
SQL
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-- ═══════════════════════════════════════════════════════════════════════════
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-- AAMOS Ledger Engine — PostgreSQL Schema
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-- Etapp 1 — Vertikal stängning
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-- Principer: Audit First · Tenant Isolation · Deterministic · Reproducible
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-- ═══════════════════════════════════════════════════════════════════════════
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-- ── Chart of Accounts (Kontoplan) ───────────────────────────────────────────
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-- Separerad från Rule Engine per arkitekturprincipen.
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-- Stöder: BAS (SE), IFRS, US GAAP, lokala kontoplaner
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CREATE TABLE IF NOT EXISTS ledger_accounts (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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tenant_id TEXT NOT NULL,
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account_number TEXT NOT NULL, -- t.ex. '1910', '3000'
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name TEXT NOT NULL,
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account_type TEXT NOT NULL, -- 'asset'|'liability'|'equity'|'revenue'|'expense'
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normal_balance TEXT NOT NULL, -- 'debit'|'credit'
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coa_standard TEXT NOT NULL DEFAULT 'BAS', -- 'BAS'|'IFRS'|'USGAAP'|'custom'
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parent_account TEXT, -- för kontostruktur/gruppering
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vat_code TEXT, -- koppling till momsregel
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is_active BOOLEAN NOT NULL DEFAULT TRUE,
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metadata JSONB NOT NULL 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 (tenant_id, account_number, coa_standard)
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);
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-- ── Journal Entries (Verifikationer) ────────────────────────────────────────
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-- Ledgerns sanning. IMMUTABLE efter posted.
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-- Alla fält för full spårbarhet per BYGGPLAN 0.001.
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CREATE TABLE IF NOT EXISTS ledger_journal_entries (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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tenant_id TEXT NOT NULL,
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entry_number BIGINT, -- löpnummer per tenant+räkenskapsår
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fiscal_year INTEGER NOT NULL, -- t.ex. 2026
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period TEXT NOT NULL, -- 'YYYY-MM'
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entry_date DATE NOT NULL,
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description TEXT NOT NULL,
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reference TEXT, -- externt ref (fakturanr, kvittonr)
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source_type TEXT NOT NULL, -- 'manual'|'import_sie'|'import_csv'|'bank'|'system'
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source_id TEXT, -- ID i källsystemet
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status TEXT NOT NULL DEFAULT 'draft', -- 'draft'|'posted'|'voided'
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void_reason TEXT,
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voided_at TIMESTAMPTZ,
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voided_by TEXT,
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-- Observability / Trace
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trace_id TEXT NOT NULL,
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correlation_id TEXT NOT NULL,
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user_id TEXT NOT NULL,
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decision_source TEXT NOT NULL DEFAULT 'user', -- 'user'|'system'|'agent'
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-- Metadata
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metadata JSONB NOT NULL DEFAULT '{}',
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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posted_at TIMESTAMPTZ,
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CONSTRAINT chk_status CHECK (status IN ('draft','posted','voided')),
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CONSTRAINT chk_source CHECK (source_type IN ('manual','import_sie','import_csv','bank','system','agent'))
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);
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CREATE SEQUENCE IF NOT EXISTS ledger_entry_number_seq START 1;
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-- ── Journal Lines (Verifikationsrader) ──────────────────────────────────────
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-- Dubbelbokföring: sum(debit) == sum(credit) enforced i applikationskoden.
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CREATE TABLE IF NOT EXISTS ledger_journal_lines (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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entry_id UUID NOT NULL REFERENCES ledger_journal_entries(id) ON DELETE CASCADE,
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tenant_id TEXT NOT NULL,
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line_number INTEGER NOT NULL, -- rad 1, 2, 3…
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account_number TEXT NOT NULL,
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account_name TEXT, -- denormaliserat för rapporter
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debit NUMERIC(18,2),
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credit NUMERIC(18,2),
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currency TEXT NOT NULL DEFAULT 'SEK',
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amount_base NUMERIC(18,2), -- belopp i basvaluta
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vat_code TEXT, -- momsregel vid tidpunkten
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vat_amount NUMERIC(18,2),
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cost_center TEXT,
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project_code TEXT,
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description TEXT,
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metadata JSONB NOT NULL DEFAULT '{}',
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CONSTRAINT chk_debit_credit CHECK (
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(debit IS NOT NULL AND credit IS NULL) OR
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(debit IS NULL AND credit IS NOT NULL)
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),
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CONSTRAINT chk_positive_debit CHECK (debit IS NULL OR debit > 0),
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CONSTRAINT chk_positive_credit CHECK (credit IS NULL OR credit > 0)
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);
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-- ── Audit Log ────────────────────────────────────────────────────────────────
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-- Varje förändring i ledgern genererar en auditpost.
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-- APPEND ONLY — aldrig DELETE eller UPDATE.
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CREATE TABLE IF NOT EXISTS ledger_audit_log (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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tenant_id TEXT NOT NULL,
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trace_id TEXT NOT NULL,
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correlation_id TEXT NOT NULL,
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user_id TEXT NOT NULL,
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entity_type TEXT NOT NULL, -- 'journal_entry'|'account'|'period'
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entity_id TEXT NOT NULL,
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action TEXT NOT NULL, -- 'created'|'posted'|'voided'|'imported'
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decision_source TEXT NOT NULL,
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before_state JSONB,
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after_state JSONB,
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ip_address TEXT,
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session_id TEXT,
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ts TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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-- ── Periods ──────────────────────────────────────────────────────────────────
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-- Workflow-styrd periodstängning.
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CREATE TABLE IF NOT EXISTS ledger_periods (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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tenant_id TEXT NOT NULL,
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fiscal_year INTEGER NOT NULL,
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period TEXT NOT NULL, -- 'YYYY-MM'
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status TEXT NOT NULL DEFAULT 'open', -- 'open'|'review'|'approved'|'closed'
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opened_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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closed_at TIMESTAMPTZ,
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closed_by TEXT,
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workflow_id UUID, -- referens till workflow engine
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trial_balance JSONB, -- snapshot vid stängning
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trace_id TEXT NOT NULL,
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metadata JSONB NOT NULL DEFAULT '{}',
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UNIQUE (tenant_id, fiscal_year, period),
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CONSTRAINT chk_period_status CHECK (status IN ('open','review','approved','closed'))
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);
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-- ── Indexes ───────────────────────────────────────────────────────────────────
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CREATE INDEX IF NOT EXISTS idx_journal_tenant_period
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ON ledger_journal_entries (tenant_id, fiscal_year, period);
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CREATE INDEX IF NOT EXISTS idx_journal_status
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ON ledger_journal_entries (tenant_id, status);
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CREATE INDEX IF NOT EXISTS idx_journal_date
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ON ledger_journal_entries (tenant_id, entry_date);
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CREATE INDEX IF NOT EXISTS idx_journal_reference
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ON ledger_journal_entries (tenant_id, reference);
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CREATE INDEX IF NOT EXISTS idx_lines_entry
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ON ledger_journal_lines (entry_id);
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CREATE INDEX IF NOT EXISTS idx_lines_account
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ON ledger_journal_lines (tenant_id, account_number);
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CREATE INDEX IF NOT EXISTS idx_audit_entity
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ON ledger_audit_log (tenant_id, entity_type, entity_id);
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CREATE INDEX IF NOT EXISTS idx_audit_trace
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ON ledger_audit_log (trace_id);
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CREATE INDEX IF NOT EXISTS idx_accounts_tenant
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ON ledger_accounts (tenant_id, account_number);
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CREATE INDEX IF NOT EXISTS idx_periods_tenant
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ON ledger_periods (tenant_id, fiscal_year, period);
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-- ── BAS 2024 — Bas-konton för Wavult Group (seed) ───────────────────────────
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-- Läggs in via seed-script, inte här. Schema är rent.
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