301 lines
13 KiB
JavaScript
301 lines
13 KiB
JavaScript
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/**
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* AAMOS Ledger — Checkpoint Engine v2 (refactored)
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* Fullständig kontroll: kassa, skulder, löner, moms, AGA, AWS, fordran, perioder, balans
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*
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* C001 Moms förfallen (2650)
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* C002 Personalskatt obetalda (2710)
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* C003 AGA obetalda (2731)
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* C004 Oöverförd utgående moms kvar i 2611
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* C005 Fordran >60 dagar (klass 16xx)
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* C006 Konto 2990 residual
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* C007 Konto 1689 oklassificerat
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* C008 Öppen period >35 dagar
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* C009 Förra månaden ej stängd >10 dagar
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* C010 AWS/IT-kostnad >100k i månaden (6230)
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* C011 Burn rate vs kassa — månader kvar
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* C012 Balans D≠C (nödbromsen)
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*/
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// Pool is now injected via parameter instead of creating a new one
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let _pool = null;
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function getPool() {
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if (!_pool) throw new Error('Checkpoint engine not initialized: pool not set. Call initCheckpointEngine(pool) first.');
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return _pool;
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}
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export function initCheckpointEngine(pool) {
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_pool = pool;
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}
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async function q(sql, params=[]) {
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const { rows } = await getPool().query(sql, params);
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return rows;
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}
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function num(v) { return parseFloat(v || 0); }
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function fmt(n) { return Math.round(n).toLocaleString('sv-SE') + ' kr'; }
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export async function runCheckpoints(tenantId = 'landvex') {
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const tasks = [];
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const now = new Date();
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// ── Hämta alla nyckeltal i ett svep ─────────────────────────────────────
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const skulder = await q(`
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SELECT l.account_number,
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COALESCE(SUM(COALESCE(l.credit,0)-COALESCE(l.debit,0)),0) AS skuld
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FROM ledger_journal_lines l
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JOIN ledger_journal_entries e ON e.id=l.entry_id
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WHERE e.tenant_id=$1 AND e.status='posted'
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AND l.account_number IN ('2650','2710','2731','2611','2615','1689','2990')
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GROUP BY l.account_number`, [tenantId]);
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const sk = {};
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for (const r of skulder) sk[r.account_number] = num(r.skuld);
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// Kassa (alla likvidakonton)
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const kassaRows = await q(`
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SELECT COALESCE(SUM(COALESCE(l.debit,0)-COALESCE(l.credit,0)),0) AS kassa
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FROM ledger_journal_lines l
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JOIN ledger_journal_entries e ON e.id=l.entry_id
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WHERE e.tenant_id=$1 AND e.status='posted'
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AND l.account_number IN ('1930','1932','1934','1935')`, [tenantId]);
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const kassa = num(kassaRows[0]?.kassa);
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// Burn rate — snitt senaste 3 månaderna
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const burnRows = await q(`
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SELECT AVG(period_cost) AS avg_burn FROM (
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SELECT e.period, COALESCE(SUM(COALESCE(l.debit,0)-COALESCE(l.credit,0)),0) AS period_cost
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FROM ledger_journal_lines l
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JOIN ledger_journal_entries e ON e.id=l.entry_id
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WHERE e.tenant_id=$1 AND e.status='posted'
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AND LEFT(l.account_number,1) IN ('4','5','6','7')
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AND e.period >= to_char(NOW()-INTERVAL '3 months','YYYY-MM')
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GROUP BY e.period
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) s`, [tenantId]);
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const burnRate = num(burnRows[0]?.avg_burn);
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// IT/AWS kostnad senaste månaden
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const currentPeriod = `${now.getFullYear()}-${String(now.getMonth()+1).padStart(2,'0')}`;
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const awsRows = await q(`
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SELECT COALESCE(SUM(COALESCE(l.debit,0)-COALESCE(l.credit,0)),0) AS kostnad
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FROM ledger_journal_lines l
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JOIN ledger_journal_entries e ON e.id=l.entry_id
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WHERE e.tenant_id=$1 AND e.status='posted'
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AND l.account_number='6230' AND e.period=$2`, [tenantId, currentPeriod]);
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const awsThisMonth = num(awsRows[0]?.kostnad);
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// Fordran klass 16xx
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const fordranRows = await q(`
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SELECT l.account_number,
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MAX(COALESCE(a.name,l.account_name)) AS name,
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COALESCE(SUM(COALESCE(l.debit,0)-COALESCE(l.credit,0)),0) AS bal,
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MIN(e.entry_date) AS earliest
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FROM ledger_journal_lines l
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JOIN ledger_journal_entries e ON e.id=l.entry_id
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LEFT JOIN ledger_accounts a ON a.tenant_id=e.tenant_id AND a.account_number=l.account_number AND a.coa_standard='BAS'
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WHERE e.tenant_id=$1 AND l.account_number LIKE '16%' AND e.status='posted'
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GROUP BY l.account_number
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HAVING COALESCE(SUM(COALESCE(l.debit,0)-COALESCE(l.credit,0)),0)>100`, [tenantId]);
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// Öppna perioder
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const openPeriods = await q(
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`SELECT period, opened_at FROM ledger_periods WHERE tenant_id=$1 AND status='open'`, [tenantId]);
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// Total balans
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const balRows = await q(`
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SELECT COALESCE(SUM(COALESCE(l.debit,0)),0) AS td,
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COALESCE(SUM(COALESCE(l.credit,0)),0) AS tc
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FROM ledger_journal_lines l
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JOIN ledger_journal_entries e ON e.id=l.entry_id
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WHERE e.tenant_id=$1 AND e.status='posted'`, [tenantId]);
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const td = num(balRows[0]?.td), tc = num(balRows[0]?.tc);
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// ── C001: Moms förfallen ──────────────────────────────────────────────────
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const momsSkuld = num(sk['2650']);
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if (momsSkuld > 100) {
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tasks.push({
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id: 'C001-moms', severity: 'critical',
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title: `Momsdeklaration att betala: ${fmt(momsSkuld)}`,
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description: `Konto 2650. Deklarera och betala till Skatteverket omgående. Förseningsavgift tillkommer. Bokför sedan: Debit 2650 / Kredit 1930.`,
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amount: momsSkuld, account: '2650',
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action_url: 'https://skatteverket.se/foretagochorganisationer/moms',
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});
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}
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// ── C002: Personalskatt (2710) ────────────────────────────────────────────
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const persSk = num(sk['2710']);
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if (persSk > 100) {
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tasks.push({
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id: 'C002-personalskatt', severity: 'critical',
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title: `Personalskatt att betala: ${fmt(persSk)}`,
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description: `Konto 2710. Betalas till Skatteverket senast 12:e månaden efter löneutbetalning. Bokför: Debit 2710 / Kredit 1930.`,
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amount: persSk, account: '2710',
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});
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}
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// ── C003: Arbetsgivaravgift (2731) ────────────────────────────────────────
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const agaSk = num(sk['2731']);
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if (agaSk > 100) {
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tasks.push({
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id: 'C003-aga', severity: 'critical',
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title: `Arbetsgivaravgift att betala: ${fmt(agaSk)}`,
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description: `Konto 2731. Betalas tillsammans med personalskatt. Bokför: Debit 2731 / Kredit 1930.`,
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amount: agaSk, account: '2731',
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});
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}
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// ── C004: Oöverförd utgående moms i 2611 ─────────────────────────────────
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const moms2611 = num(sk['2611']);
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if (moms2611 > 1000) {
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tasks.push({
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id: 'C004-moms2611', severity: 'high',
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title: `Oöverförd utgående moms i 2611: ${fmt(moms2611)}`,
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description: `Konto 2611 har ${fmt(moms2611)} som ej omförts till 2650. Kräver momsöverföring vid periodens slut.`,
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amount: moms2611, account: '2611',
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});
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}
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// ── C005: Fordran >60 dagar ────────────────────────────────────────────────
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for (const f of fordranRows) {
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const days = Math.floor((now - new Date(f.earliest)) / 86400000);
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const bal = num(f.bal);
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const sev = days > 90 ? 'critical' : days > 60 ? 'high' : 'medium';
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if (days > 60) {
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tasks.push({
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id: `C005-${f.account_number}`, severity: sev,
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title: `Fordran ${f.account_number} (${f.name || ''}): ${fmt(bal)} — ${days} dagar`,
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description: `Fordran är ${days} dagar gammal. Kräv betalning eller avskriv.`,
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amount: bal, account: f.account_number,
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});
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}
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}
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// ── C006: Konto 2990 residual ─────────────────────────────────────────────
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const omfRows = await q(`
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SELECT COALESCE(SUM(COALESCE(l.debit,0)-COALESCE(l.credit,0)),0) AS bal
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FROM ledger_journal_lines l JOIN ledger_journal_entries e ON e.id=l.entry_id
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WHERE e.tenant_id=$1 AND l.account_number='2990' AND e.status='posted'`, [tenantId]);
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const real2990 = Math.abs(num(omfRows[0]?.bal));
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if (real2990 > 500) {
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tasks.push({
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id: 'C006-2990', severity: 'medium',
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title: `Omföringskonto 2990: ${fmt(real2990)} residual`,
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description: `Ska alltid vara 0. Kontrollera Nordea→Revolut-matchning.`,
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amount: real2990, account: '2990',
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});
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}
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// ── C007: Konto 1689 oklassificerat ──────────────────────────────────────
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const obs1689Rows = await q(`
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SELECT COALESCE(SUM(COALESCE(l.debit,0)-COALESCE(l.credit,0)),0) AS bal
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FROM ledger_journal_lines l JOIN ledger_journal_entries e ON e.id=l.entry_id
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WHERE e.tenant_id=$1 AND l.account_number='1689' AND e.status='posted'`, [tenantId]);
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const bal1689 = Math.abs(num(obs1689Rows[0]?.bal));
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if (bal1689 > 1) {
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tasks.push({
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id: 'C007-1689', severity: 'high',
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title: `Observationskonto 1689: ${fmt(bal1689)} oklassificerat`,
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description: `Poster utan styrkt kontering. Kategorisera omgående.`,
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amount: bal1689, account: '1689',
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});
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}
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// ── C008: Öppen period >35 dagar ─────────────────────────────────────────
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for (const p of openPeriods) {
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const days = Math.floor((now - new Date(p.opened_at)) / 86400000);
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if (days > 35) {
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tasks.push({
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id: `C008-${p.period}`, severity: 'high',
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title: `Period ${p.period} ej stängd (${days} dagar)`,
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description: `Stäng via period-close workflow: submit-review → approve → close.`,
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period: p.period, action_url: `/api/ledger/periods/${p.period}/submit-review`,
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});
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}
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}
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// ── C009: Förra månaden ej stängd >10 dagar ───────────────────────────────
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if (now.getDate() > 10) {
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const lm = new Date(now.getFullYear(), now.getMonth()-1, 1);
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const lastPeriod = `${lm.getFullYear()}-${String(lm.getMonth()+1).padStart(2,'0')}`;
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const prev = await q(`SELECT status FROM ledger_periods WHERE tenant_id=$1 AND period=$2`, [tenantId, lastPeriod]);
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if (prev.length > 0 && prev[0].status !== 'closed') {
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tasks.push({
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id: `C009-${lastPeriod}`, severity: 'medium',
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title: `Period ${lastPeriod} ej stängd (${now.getDate()} dagar in i ${currentPeriod})`,
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description: `Bör stängas inom 10 dagar efter månadsslut.`,
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period: lastPeriod,
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});
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}
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}
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// ── C010: IT/AWS-kostnad hög denna månad ─────────────────────────────────
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if (awsThisMonth > 80000) {
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const sev = awsThisMonth > 150000 ? 'critical' : awsThisMonth > 100000 ? 'high' : 'medium';
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tasks.push({
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id: 'C010-aws', severity: sev,
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title: `IT/molntjänst (6230) ${currentPeriod}: ${fmt(awsThisMonth)}`,
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description: `AWS + AI-kostnader denna månad. Mål: under 80 000 kr/mån. Granska prenumerationer.`,
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amount: awsThisMonth, account: '6230',
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});
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}
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// ── C011: Burn rate vs kassa ──────────────────────────────────────────────
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if (burnRate > 0) {
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const forfalletSkulder = momsSkuld + persSk + Math.max(0, agaSk);
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const kassaEfterSkulder = kassa - forfalletSkulder;
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const manaderkvar = burnRate > 0 ? kassaEfterSkulder / burnRate : 999;
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if (manaderkvar < 3) {
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tasks.push({
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id: 'C011-runway', severity: manaderkvar < 1 ? 'critical' : 'high',
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title: `Runway: ${manaderkvar.toFixed(1)} månader kassa (burn ${fmt(burnRate)}/mån)`,
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description: `Kassa ${fmt(kassa)} − skulder ${fmt(forfalletSkulder)} = ${fmt(kassaEfterSkulder)} netto. Burn rate snitt 3 mån.`,
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amount: kassaEfterSkulder,
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});
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}
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tasks.push({
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id: 'C011-info', severity: 'info',
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title: `Kassa: ${fmt(kassa)} | Skulder: ${fmt(momsSkuld + persSk + Math.max(0, agaSk))} | Burn: ${fmt(burnRate)}/mån`,
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description: `Nordea ${fmt(198921.93)} + Revolut SEK ${fmt(176598.27)} + USD ${fmt(126314.78)}. Kassa efter skulder: ${fmt(kassa - momsSkuld - persSk - Math.max(0, agaSk))}.`,
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amount: kassa,
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});
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}
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// ── C012: Balans nödbroms ─────────────────────────────────────────────────
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if (Math.abs(td - tc) > 1) {
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tasks.push({
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id: 'C012-balance', severity: 'critical',
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title: `OBALANS: diff ${(td-tc).toFixed(2)} kr — omedelbar utredning`,
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description: `Dubbel bokföring är bruten. Debet ${td.toFixed(2)} ≠ Kredit ${tc.toFixed(2)}.`,
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amount: Math.abs(td-tc),
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});
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}
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const order = { critical:0, high:1, medium:2, info:3, low:4 };
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return tasks.sort((a,b) => (order[a.severity]??9) - (order[b.severity]??9));
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}
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export function registerCheckpoints(app) {
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app.get('/api/ledger/tasks', async (req, res) => {
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const tenant_id = req.headers['x-tenant-id'] || req.query.tenant || 'wavult-group';
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try {
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const tasks = await runCheckpoints(tenant_id);
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|||
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|
const critical = tasks.filter(t => t.severity === 'critical').length;
|
|||
|
|
const high = tasks.filter(t => t.severity === 'high').length;
|
|||
|
|
const actionable = tasks.filter(t => t.severity !== 'info');
|
|||
|
|
res.json({
|
|||
|
|
ok: true, tenant_id,
|
|||
|
|
generated_at: new Date().toISOString(),
|
|||
|
|
count: actionable.length,
|
|||
|
|
has_critical: critical > 0,
|
|||
|
|
summary: { critical, high, medium: tasks.filter(t=>t.severity==='medium').length },
|
|||
|
|
tasks,
|
|||
|
|
});
|
|||
|
|
} catch(e) {
|
|||
|
|
res.status(500).json({ ok: false, error: e.message });
|
|||
|
|
}
|
|||
|
|
});
|
|||
|
|
}
|