fix(statements): an archive is history below the year start, not nothing

c6feae9 excluded imported periods from the current period outright. That is
right for the rows an archive spills into the following January — those already
sit inside the next year's BALANCE FORWARD, which is the sum of the whole
archive, so counting them again would double-book them and file a closed year's
row as current.

It is wrong for everything below the year start. Those rows are what `opening`
exists for, and for a customer whose newest BALANCE FORWARD lives *inside* an
archive they are the only carry there is: the corte skipped NUMid 295 in 2026,
so his floor is the archive's own January 1 and excluding it dropped his entire
2025 closing balance. His statement read 3,592.00 against a true 4,377.46.

So the rule is a window, not an exclusion: an archive row counts below the year
start and never at or above it. Applied identically to statement(), the
edo-cuenta-datos report and the customer-file card, which have to agree.

Spelled as a positive OR rather than NOT(tag AND date). `NOT (col LIKE '...'
AND ...)` is NULL for a row with no legacySourceTable, so the negated form would
have silently dropped every app-captured movement — the same NULL trap the
source-table exclusion was already fixed for.

Verified against prod, which now carries datos2@2025: exactly one customer is
affected and the book moves by his 785.46. NUMid 501 is unchanged at -10,874.33
and still matches the portal; 6 and 173 are unchanged to the cent; the two
customers whose archives spill into January 2026 still keep those rows out of
the current period.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

apps/api/src/customers/customers.service.ts

@@ -20,12 +20,29 @@ import {
  * `NULL NOT LIKE '...'` is NULL rather than true, so app-captured rows (which
  * carry no legacySourceTable) need the null branch spelled out or they vanish.
  */
-const EXCLUDE_ARCHIVES: Prisma.TransactionWhereInput = {
+/**
+ * Keeps an imported prior period out of the *current* period, NULL-safely.
+ *
+ * A closed year is imported as its own tagged copy (`datos2@2025`). Below the
+ * year start it is history and counts — for the one customer whose newest
+ * BALANCE FORWARD lives inside an archive it is the only carry there is, and
+ * dropping it understated NUMid 295 by his entire 2025 closing balance. At or
+ * above the year start it must go: the archives spill a couple of rows into the
+ * following January, and those already sit inside the next year's BALANCE
+ * FORWARD, which is the sum of the whole archive.
+ *
+ * Spelled as a positive OR because `NOT (col LIKE ... AND ...)` evaluates to
+ * NULL for an app-captured row (no legacySourceTable), dropping every one.
+ */
+const archiveIsHistory = (
+  yearStart: Date,
+): Prisma.TransactionWhereInput => ({
   OR: [
     { legacySourceTable: null },
     { legacySourceTable: { not: { startsWith: PERIOD_TABLE_PREFIX } } },
+    { transactionDate: { lt: yearStart } },
   ],
-};
+});
 
 export interface ListParams {
   query?: string;
@@ -152,7 +169,15 @@ export class CustomersService {
           // in 2026, datos2@2025 two more — so a date test alone would surface
           // a closed year's rows in the current year's list, duplicating the
           // live ledger's own copy of them for three customers.
-          where: { transactionDate: { gte: yearStart }, ...EXCLUDE_ARCHIVES },
+          // Archives are kept out by tag, not by date. They are not cleanly
+          // bounded — datos2@2025 carries rows dated into 2026 — so a date test
+          // alone would surface a closed year's rows in the current year's
+          // list. Nothing below yearStart reaches this list anyway, so the
+          // window rule reduces to a plain exclusion here.
+          where: {
+            transactionDate: { gte: yearStart },
+            ...archiveIsHistory(yearStart),
+          },
           orderBy: [{ transactionDate: "asc" }, { id: "asc" }],
           include: { type: true },
         },
@@ -197,12 +222,11 @@ export class CustomersService {
         voidedAt: null,
         outstanding: false,
         ...(floor ? { transactionDate: { gte: floor.transactionDate } } : {}),
-        // The floor alone would leave the archives out for anyone who has an
-        // opening balance, but 102 customers have none — for them there is no
-        // floor at all, and the archives' rows dated past their own period
-        // clear it even for the rest.
+        // The floor alone does not settle the archives: a customer floored by
+        // an archive clears it with every row of that archive, and the rows
+        // archives spill into the following January clear any floor.
         AND: [
-          EXCLUDE_ARCHIVES,
+          archiveIsHistory(yearStart),
           {
             OR: [
               { legacySourceTable: null },