@spec beregn(
  Wenche.Models.Aarsregnskap.t(),
  keyword()
) :: %{
  selskap: %{navn: String.t(), org_nummer: String.t()},
  regnskapsaar: integer(),
  skattemessig_naeringsresultat: integer()
}

Computes the ENK næringsspesifikasjon figures.

Returns the skattemessig næringsresultat (regnskapsmessig resultat adjusted by any :permanent_forskjeller) plus a balance overview. The assessed personal tax is not computed here — it comes from Skatteetaten's etter-beregning.

Options

• :permanent_forskjeller — optional list (see Wenche.SkattemeldingXml.generer_permanent_forskjell_block/1).

@spec bygg_xmls(Wenche.Models.Aarsregnskap.t(), map(), keyword()) ::
  {String.t(), String.t(), String.t()}

Builds the three XML documents for a personlig skattemelding submission: {skattemelding_personlig, naeringsspesifikasjon, request_envelope}.

Accepts the resolved draft reference (%{partsnummer:, skattemelding_id:, naering_id:} — partsnummer carries the partsreferanse) so callers can build the XML without re-fetching. See valider/3 / send_inn/3 for the fetch-and-build flow.

Options

• :partsidentifikator — the tax subject's identifier (the ENK owner's fnr/d-nummer) used for the envelope <tin>. Defaults to the org number.
• :kontaktperson, :permanent_forskjeller — forwarded to the næringsspesifikasjon generator.
• :fremfoerbar_negativ_personinntekt — positive integer kroner of negative beregnet personinntekt carried forward from earlier years (skatteloven § 12-13). Forwarded to the personlig skattemelding generator; when absent or non-positive the personlig shell stays minimal. See Wenche.SkattemeldingPersonligXml.

@spec parse_etter_beregning(binary()) :: map()

Parses Skatteetaten's /valider response, extracting SKD-computed values from the embedded skattemeldingPersonligEtterBeregning document.

Best-effort: returns a map with the fields that are present, or %{} when the etter-beregning document is absent. Keys:

• :partsreferanse, :inntektsaar
• :personinntekt — the assessed beregnet personinntekt (samordnetPersoninntekt/personinntekt/beloep/beloepSomHeltall)
• :aarets_fremfoerbare_negativ_personinntekt — the negative beregnet personinntekt SKD computed as carry-forward to next year (skatteloven § 12-13). Persist this and submit it next year as :fremfoerbar_negativ_personinntekt (see bygg_xmls/3). Absent/nil when this year's personinntekt is non-negative.

@spec send_inn(Wenche.Models.Aarsregnskap.t(), Wenche.AltinnClient.t(), keyword()) ::
  {:ok, Wenche.SubmissionResult.t()} | {:error, term()}

Submits the personlig skattemelding to Skatteetaten via Altinn 3.

Mirrors Wenche.Skattemelding.send_inn/4 (same skattemelding app flow); pass a :skd_client so the draft partsreferanse + dokumentreferanse are fetched (without it SKD rejects the submission).

Returns {:ok, %Wenche.SubmissionResult{}} (carrying the submitted XML documents and the Altinn inbox URL) or {:error, reason}.

@spec valider(
  Wenche.Models.Aarsregnskap.t(),
  Wenche.SkdSkattemeldingClient.t(),
  keyword()
) ::
  {:ok, Wenche.SubmissionResult.t()} | {:error, term()}

Validates the personlig skattemelding against Skatteetaten's /valider API.

Resolves the draft partsreferanse + dokumentreferanse via skd_client (unless a :partsreferanse is supplied in opts), builds the envelope, and posts it.

Pass :partsidentifikator (the ENK owner's fnr/d-nummer) so the draft lookup and /valider are keyed by the tax subject rather than the org number.

Returns {:ok, %Wenche.SubmissionResult{}} (carrying the generated XML documents and the raw SKD validation response in :response) or {:error, reason}.