Added the unapplied original line item report.

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()