Added the unapplied original line item report.

src/accounting/report/utils/report_chooser.py

@@ -33,8 +33,9 @@ from accounting.template_globals import default_currency_code
 from accounting.utils.current_account import CurrentAccount
 from .option_link import OptionLink
 from .report_type import ReportType
+from .unapplied import get_accounts_with_unapplied
 from .urls import journal_url, ledger_url, income_expenses_url, \
-    trial_balance_url, income_statement_url, balance_sheet_url
+    trial_balance_url, income_statement_url, balance_sheet_url, unapplied_url
 
 
 class ReportChooser:
@@ -74,6 +75,7 @@ class ReportChooser:
         self.__reports.append(self.__trial_balance)
         self.__reports.append(self.__income_statement)
         self.__reports.append(self.__balance_sheet)
+        self.__reports.append(self.__unapplied)
         for report in self.__reports:
             if report.is_active:
                 self.current_report = report.title
@@ -151,6 +153,20 @@ class ReportChooser:
                           self.__active_report == ReportType.BALANCE_SHEET,
                           fa_icon="fa-solid fa-scale-balanced")
 
+    @property
+    def __unapplied(self) -> OptionLink:
+        """Returns the unapplied original line items.
+
+        :return: The unapplied original line items.
+        """
+        account: Account = self.__account
+        if not account.is_need_offset:
+            account = get_accounts_with_unapplied()[0]
+        return OptionLink(gettext("Unapplied Original Line Items"),
+                          unapplied_url(account),
+                          self.__active_report == ReportType.UNAPPLIED,
+                          fa_icon="fa-solid fa-link-slash")
+
     def __iter__(self) -> t.Iterator[OptionLink]:
         """Returns the iteration of the reports.
 

src/accounting/report/utils/report_type.py

@@ -34,5 +34,7 @@ class ReportType(Enum):
     """The income statement."""
     BALANCE_SHEET: str = "balance-sheet"
     """The balance sheet."""
+    UNAPPLIED: str = "unapplied"
+    """The unapplied original line items."""
     SEARCH: str = "search"
     """The search."""

src/accounting/report/utils/unapplied.py

@@ -0,0 +1,61 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The unapplied original line item utilities.
+
+"""
+import sqlalchemy as sa
+
+from accounting.journal_entry.utils.offset_alias import offset_alias
+from accounting.models import Account, JournalEntryLineItem
+from accounting.utils.cast import be
+
+
+def get_accounts_with_unapplied() -> list[Account]:
+    """Returns the accounts with unapplied original line items.
+
+    :return: The accounts with unapplied original line items.
+    """
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label \
+        = (JournalEntryLineItem.amount
+           + sa.func.sum(sa.case(
+                (be(offset.c.is_debit == JournalEntryLineItem.is_debit),
+                 offset.c.amount),
+                else_=-offset.c.amount))).label("net_balance")
+    select_unapplied: sa.Select \
+        = sa.select(JournalEntryLineItem.id)\
+        .join(Account)\
+        .join(offset, be(JournalEntryLineItem.id
+                         == offset.c.original_line_item_id),
+              isouter=True)\
+        .filter(Account.is_need_offset,
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               sa.not_(JournalEntryLineItem.is_debit)),
+                       sa.and_(Account.base_code.startswith("1"),
+                               JournalEntryLineItem.is_debit)))\
+        .group_by(JournalEntryLineItem.id)\
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+
+    count_func: sa.Function \
+        = sa.func.count(JournalEntryLineItem.id)
+    select: sa.Select = sa.select(Account.id)\
+        .join(JournalEntryLineItem, isouter=True)\
+        .filter(JournalEntryLineItem.id.in_(select_unapplied))\
+        .group_by(Account.id)\
+        .having(count_func > 0)
+    return Account.query.filter(Account.id.in_(select))\
+        .order_by(Account.base_code, Account.no).all()

src/accounting/report/utils/urls.py

@@ -116,3 +116,12 @@ def balance_sheet_url(currency: Currency, period: Period) -> str:
                        currency=currency)
     return url_for("accounting-report.balance-sheet",
                    currency=currency, period=period)
+
+
+def unapplied_url(account: Account) -> str:
+    """Returns the URL of the unapplied original line items.
+
+    :param account: The account.
+    :return: The URL of the unapplied original line items.
+    """
+    return url_for("accounting-report.unapplied", account=account)