253 changed files with 8598 additions and 28464 deletions
--- a/.gitignore
+++ b/.gitignore
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/27
 #  Copyright (c) 2022 imacat.
@ -38,4 +38,3 @@ excludes
 *.mo
 zh_Hans
 test_temp.py
 dummy.js
--- a/.readthedocs.yaml
+++ b/.readthedocs.yaml
@ -1,41 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/5
 #  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.
 # .readthedocs.yaml
 # Read the Docs configuration file
 # See https://docs.readthedocs.io/en/stable/config-file/v2.html for details
 # Required
 version: 2
 # Set the version of Python and other tools you might need
 build:
  os: ubuntu-22.04
  tools:
    python: "3.11"
 # Build documentation in the docs/ directory with Sphinx
 # If using Sphinx, optionally build your docs in additional formats such as PDF
 formats: all
 # Optionally declare the Python requirements required to build your docs
 python:
   install:
   - method: pip
     path: .
   - requirements: docs/requirements.txt
--- a/MANIFEST.in
+++ b/MANIFEST.in
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 #  Copyright (c) 2022-2023 imacat.
@ -15,14 +15,14 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-recursive-include src/accounting/static *
+include src/accounting/translations/*
-exclude src/accounting/static/js/dummy.js
+include src/accounting/translations/*/LC_MESSAGES/*
-recursive-include src/accounting/templates *
+include docs/*
-recursive-include src/accounting/translations *
+include docs/source/*
-recursive-include src/accounting/data *
+include docs/source/_static/*
-recursive-include docs *
+include docs/source/_templates/*
-recursive-exclude docs/build *
+include tests/*
-recursive-include tests *
+include tests/test_site/*
-exclude tests/test_temp.py
+include tests/test_site/templates/*
-recursive-exclude tests *.pyc
+include tests/test_site/translations/*
-recursive-exclude tests/instance *
+include tests/test_site/translations/*/LC_MESSAGES/*
--- a/README.rst
+++ b/README.rst
@ -1,65 +1,30 @@
-===============
+=====================
-Mia! Accounting
+Mia! Accounting Flask
-===============
+=====================
 Description
 ===========
-*Mia! Accounting* is an accounting module for Flask_ applications.
+This is the Mia! Accounting Flask project.  It is an accounting
-It is designed both for mobile and desktop environments.  It
+module for the Flask_ applications.
 implements `double-entry bookkeeping`_.  It generates the following
 accounting reports:
 * Trial balance
 * Income statement
 * Balance sheet
 In addition, *Mia! Accounting* tracks offsets for unpaid payables and
 receivables.
-Live Demonstration and Test Site
+Install
-================================
+=======
-There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
+Install the latest source from the
-same code as the `test site`_ in the `source distribution`_.  It is
+`Mia! Accounting Flask repository`_.
 the simplest website that works with *Mia! Accounting*.  It is also
 used in the automatic tests.
 If you do not have a running Flask application or do not know how to
 start one, you may start with the test site.
 Installation
 ============
 Install *Mia! Accounting* with ``pip``:
 ::
-    pip install mia-accounting
+    pip install git+https://gitea.imacat.idv.tw/imacat/mia-accounting-flask.git
 You may also download from the `PyPI project page`_ or the
 `release page`_ on the `Git repository`_.
 Documentation
 =============
 Refer to the `documentation on Read the Docs`_.
 Change Log
 ==========
 Refer to the `change log`_.
 Copyright
 =========
- Copyright (c) 2023-2024 imacat.
+ 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.
@ -81,14 +46,5 @@ Authors
 | imacat@mail.imacat.idv.tw
 | 2023/1/27
 .. _Flask: https://flask.palletsprojects.com
-.. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
+.. _Mia! Accounting Flask repository: https://gitea.imacat.idv.tw/imacat/mia-accounting-flask
 .. _live demonstration: https://accounting.imacat.idv.tw
 .. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
 .. _source distribution: https://pypi.org/project/mia-accounting/#files
 .. _PyPI project page: https://pypi.org/project/mia-accounting
 .. _release page: https://github.com/imacat/mia-accounting/releases
 .. _Git repository: https://github.com/imacat/mia-accounting
 .. _documentation on Read the Docs: https://mia-accounting.readthedocs.io
 .. _change log: https://mia-accounting.readthedocs.io/en/latest/changelog.html
--- a/docs/requirements.txt
+++ b/docs/requirements.txt
@ -1 +0,0 @@
 sphinx_rtd_theme
--- a/docs/source/accounting.account.rst
+++ b/docs/source/accounting.account.rst
@ -28,10 +28,10 @@ accounting.account.forms module
   :undoc-members:
   :show-inheritance:
-accounting.account.queries module
+accounting.account.query module
---------------------------------
+-------------------------------
-.. automodule:: accounting.account.queries
+.. automodule:: accounting.account.query
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.base_account.rst
+++ b/docs/source/accounting.base_account.rst
@ -20,10 +20,10 @@ accounting.base\_account.converters module
   :undoc-members:
   :show-inheritance:
-accounting.base\_account.queries module
+accounting.base\_account.query module
---------------------------------------
+-------------------------------------
-.. automodule:: accounting.base_account.queries
+.. automodule:: accounting.base_account.query
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.currency.rst
+++ b/docs/source/accounting.currency.rst
@ -28,10 +28,10 @@ accounting.currency.forms module
   :undoc-members:
   :show-inheritance:
-accounting.currency.queries module
+accounting.currency.query module
----------------------------------
+--------------------------------
-.. automodule:: accounting.currency.queries
+.. automodule:: accounting.currency.query
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.journal_entry.forms.rst
+++ b/docs/source/accounting.journal_entry.forms.rst
@ -1,45 +0,0 @@
 accounting.journal\_entry.forms package
 =======================================
 Submodules
 ----------
 accounting.journal\_entry.forms.currency module
 -----------------------------------------------
 .. automodule:: accounting.journal_entry.forms.currency
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.forms.journal\_entry module
 -----------------------------------------------------
 .. automodule:: accounting.journal_entry.forms.journal_entry
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.forms.line\_item module
 -------------------------------------------------
 .. automodule:: accounting.journal_entry.forms.line_item
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.forms.reorder module
 ----------------------------------------------
 .. automodule:: accounting.journal_entry.forms.reorder
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.journal_entry.forms
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.journal_entry.rst
+++ b/docs/source/accounting.journal_entry.rst
@ -1,46 +0,0 @@
 accounting.journal\_entry package
 =================================
 Subpackages
 -----------
 .. toctree::
   :maxdepth: 4
   accounting.journal_entry.forms
   accounting.journal_entry.utils
 Submodules
 ----------
 accounting.journal\_entry.converters module
 -------------------------------------------
 .. automodule:: accounting.journal_entry.converters
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.template\_filters module
 --------------------------------------------------
 .. automodule:: accounting.journal_entry.template_filters
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.views module
 --------------------------------------
 .. automodule:: accounting.journal_entry.views
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.journal_entry
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.journal_entry.utils.rst
+++ b/docs/source/accounting.journal_entry.utils.rst
@ -1,45 +0,0 @@
 accounting.journal\_entry.utils package
 =======================================
 Submodules
 ----------
 accounting.journal\_entry.utils.account\_option module
 ------------------------------------------------------
 .. automodule:: accounting.journal_entry.utils.account_option
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.utils.description\_editor module
 ----------------------------------------------------------
 .. automodule:: accounting.journal_entry.utils.description_editor
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.utils.operators module
 ------------------------------------------------
 .. automodule:: accounting.journal_entry.utils.operators
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.journal\_entry.utils.original\_line\_items module
 ------------------------------------------------------------
 .. automodule:: accounting.journal_entry.utils.original_line_items
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.journal_entry.utils
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.option.rst
+++ b/docs/source/accounting.option.rst
@ -1,29 +0,0 @@
 accounting.option package
 =========================
 Submodules
 ----------
 accounting.option.forms module
 ------------------------------
 .. automodule:: accounting.option.forms
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.option.views module
 ------------------------------
 .. automodule:: accounting.option.views
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.option
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.report.period.rst
+++ b/docs/source/accounting.report.period.rst
@ -1,69 +0,0 @@
 accounting.report.period package
 ================================
 Submodules
 ----------
 accounting.report.period.chooser module
 ---------------------------------------
 .. automodule:: accounting.report.period.chooser
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.period.description module
 -------------------------------------------
 .. automodule:: accounting.report.period.description
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.period.month\_end module
 ------------------------------------------
 .. automodule:: accounting.report.period.month_end
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.period.parser module
 --------------------------------------
 .. automodule:: accounting.report.period.parser
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.period.period module
 --------------------------------------
 .. automodule:: accounting.report.period.period
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.period.shortcuts module
 -----------------------------------------
 .. automodule:: accounting.report.period.shortcuts
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.period.specification module
 ---------------------------------------------
 .. automodule:: accounting.report.period.specification
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.report.period
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.report.reports.rst
+++ b/docs/source/accounting.report.reports.rst
@ -1,101 +0,0 @@
 accounting.report.reports package
 =================================
 Submodules
 ----------
 accounting.report.reports.balance\_sheet module
 -----------------------------------------------
 .. automodule:: accounting.report.reports.balance_sheet
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.income\_expenses module
 -------------------------------------------------
 .. automodule:: accounting.report.reports.income_expenses
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.income\_statement module
 --------------------------------------------------
 .. automodule:: accounting.report.reports.income_statement
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.journal module
 ----------------------------------------
 .. automodule:: accounting.report.reports.journal
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.ledger module
 ---------------------------------------
 .. automodule:: accounting.report.reports.ledger
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.search module
 ---------------------------------------
 .. automodule:: accounting.report.reports.search
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.trial\_balance module
 -----------------------------------------------
 .. automodule:: accounting.report.reports.trial_balance
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.unapplied module
 ------------------------------------------
 .. automodule:: accounting.report.reports.unapplied
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.unapplied\_accounts module
 ----------------------------------------------------
 .. automodule:: accounting.report.reports.unapplied_accounts
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.unmatched module
 ------------------------------------------
 .. automodule:: accounting.report.reports.unmatched
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.reports.unmatched\_accounts module
 ----------------------------------------------------
 .. automodule:: accounting.report.reports.unmatched_accounts
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.report.reports
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.report.rst
+++ b/docs/source/accounting.report.rst
@ -1,47 +0,0 @@
 accounting.report package
 =========================
 Subpackages
 -----------
 .. toctree::
   :maxdepth: 4
   accounting.report.period
   accounting.report.reports
   accounting.report.utils
 Submodules
 ----------
 accounting.report.converters module
 -----------------------------------
 .. automodule:: accounting.report.converters
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.template\_filters module
 ------------------------------------------
 .. automodule:: accounting.report.template_filters
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.views module
 ------------------------------
 .. automodule:: accounting.report.views
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.report
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.report.utils.rst
+++ b/docs/source/accounting.report.utils.rst
@ -1,93 +0,0 @@
 accounting.report.utils package
 ===============================
 Submodules
 ----------
 accounting.report.utils.base\_page\_params module
 -------------------------------------------------
 .. automodule:: accounting.report.utils.base_page_params
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.base\_report module
 -------------------------------------------
 .. automodule:: accounting.report.utils.base_report
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.csv\_export module
 ------------------------------------------
 .. automodule:: accounting.report.utils.csv_export
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.offset\_matcher module
 ----------------------------------------------
 .. automodule:: accounting.report.utils.offset_matcher
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.option\_link module
 -------------------------------------------
 .. automodule:: accounting.report.utils.option_link
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.report\_chooser module
 ----------------------------------------------
 .. automodule:: accounting.report.utils.report_chooser
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.report\_type module
 -------------------------------------------
 .. automodule:: accounting.report.utils.report_type
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.unapplied module
 ----------------------------------------
 .. automodule:: accounting.report.utils.unapplied
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.unmatched module
 ----------------------------------------
 .. automodule:: accounting.report.utils.unmatched
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.report.utils.urls module
 -----------------------------------
 .. automodule:: accounting.report.utils.urls
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.report.utils
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.rst
+++ b/docs/source/accounting.rst
@ -10,30 +10,12 @@ Subpackages
   accounting.account
   accounting.base_account
   accounting.currency
-   accounting.journal_entry
+   accounting.transaction
   accounting.option
   accounting.report
   accounting.utils
 Submodules
 ----------
 accounting.commands module
 --------------------------
 .. automodule:: accounting.commands
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.forms module
 -----------------------
 .. automodule:: accounting.forms
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.locale module
 ------------------------
@ -50,22 +32,6 @@ accounting.models module
   :undoc-members:
   :show-inheritance:
 accounting.template\_filters module
 -----------------------------------
 .. automodule:: accounting.template_filters
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.template\_globals module
 -----------------------------------
 .. automodule:: accounting.template_globals
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
--- a/docs/source/accounting.transaction.rst
+++ b/docs/source/accounting.transaction.rst
@ -0,0 +1,69 @@
 accounting.transaction package
 ==============================
 Submodules
 ----------
 accounting.transaction.converters module
 ----------------------------------------
 .. automodule:: accounting.transaction.converters
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.transaction.dispatcher module
 ----------------------------------------
 .. automodule:: accounting.transaction.dispatcher
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.transaction.forms module
 -----------------------------------
 .. automodule:: accounting.transaction.forms
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.transaction.query module
 -----------------------------------
 .. automodule:: accounting.transaction.query
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.transaction.summary\_helper module
 ---------------------------------------------
 .. automodule:: accounting.transaction.summary_helper
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.transaction.template module
 --------------------------------------
 .. automodule:: accounting.transaction.template
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.transaction.views module
 -----------------------------------
 .. automodule:: accounting.transaction.views
   :members:
   :undoc-members:
   :show-inheritance:
 Module contents
 ---------------
 .. automodule:: accounting.transaction
   :members:
   :undoc-members:
   :show-inheritance:
--- a/docs/source/accounting.utils.rst
+++ b/docs/source/accounting.utils.rst
@ -4,22 +4,6 @@ accounting.utils package
 Submodules
 ----------
 accounting.utils.cast module
 ----------------------------
 .. automodule:: accounting.utils.cast
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.utils.current\_account module
 ----------------------------------------
 .. automodule:: accounting.utils.current_account
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.utils.flash\_errors module
 -------------------------------------
@ -28,14 +12,6 @@ accounting.utils.flash\_errors module
   :undoc-members:
   :show-inheritance:
 accounting.utils.journal\_entry\_types module
 ---------------------------------------------
 .. automodule:: accounting.utils.journal_entry_types
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.utils.next\_uri module
 ---------------------------------
@ -44,22 +20,6 @@ accounting.utils.next\_uri module
   :undoc-members:
   :show-inheritance:
 accounting.utils.offset\_alias module
 -------------------------------------
 .. automodule:: accounting.utils.offset_alias
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.utils.options module
 -------------------------------
 .. automodule:: accounting.utils.options
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.utils.pagination module
 ----------------------------------
@ -100,14 +60,6 @@ accounting.utils.strip\_text module
   :undoc-members:
   :show-inheritance:
 accounting.utils.title\_case module
 -----------------------------------
 .. automodule:: accounting.utils.title_case
   :members:
   :undoc-members:
   :show-inheritance:
 accounting.utils.user module
 ----------------------------
--- a/docs/source/changelog.rst
+++ b/docs/source/changelog.rst
@ -1,455 +0,0 @@
 Change Log
 ==========
 Version 1.6.0
 --------------
 Released 2024/6/4
 * Updated Python version to 3.12.
 * Revised the calculation of "today" to use the client's timezone instead of
  the server's timezone.
 * Updated the Bootstrap, FontAwesome, and Tempus-Dominus versions in the test
  site.
 Version 1.5.11
 --------------
 Released 2023/12/26
 Bug fix.
 * Refined to enable the selection of the 3351-001 Accumulated Profit or Loss
  account.
 Version 1.5.10
 --------------
 Released 2023/11/28
 Bug fix.
 * Fixed the form validator to enable the selection of Accumulated Profit or
  Loss accounts other than 3351-001.
 Version 1.5.9
 -------------
 Released 2023/11/28
 Bug fix.
 * Refined to enable the selection of Accumulated Profit or Loss accounts other
  than 3351-001, facilitating the consolidation of existing balances.
 Version 1.5.8
 -------------
 Released 2023/10/24
 Bug fix.
 * Fixed an icon in the detail of the cash receipt journal entry.
 Released at Jaipur, India on vacation.
 Version 1.5.7
 -------------
 Released 2023/7/29
 Revised account title capitalization to capitalize account titles
 upon initialization of base accounts, rather than when displaying
 the accounts.  This prevents the system from incorrectly
 capitalizing titles of user-added accounts.
 For existing installation, run the ``accounting-titleize`` console
 command to capitalize the existing account titles that were already
 initialized.
 Other fixes:
 * Added missing documentation to the global variables, class
  properties, and object properties.
 * Various minor fixes.
 Version 1.5.6
 -------------
 Released 2023/5/23
 Bug fixes.
 * Fixed the return URI of the creation forms to decode the next URI.
 * Fixed the unmatched offset list to use the encoded next URI.
 Version 1.5.5
 -------------
 Released 2023/5/23
 Security fixes.
 * Revised the next URI utilities to encode and decode the next URI
  preventing tampering with the next URI.
 * Added the integrity value of the CDN stylesheet links.
 * Various fixes.
 Version 1.5.4
 -------------
 Released 2023/5/18
 Security fixes.
 * Added safeguard to the next URI utilities, to prevent Cross-Site
  Scripting (XSS) attacks.
 * Applied the safe next URI utilities to the test site.
 * Added the ``SameSite`` and ``Secure`` flags to the session cookie
  of the test site.
 Version 1.5.3
 -------------
 Released 2023/4/30
 * Fixed the error of the net balance in the unmatched offset list.
 * Revised the original line item editor not to override the existing
  amount when the existing amount is less or equal to the net
  balance.
 Version 1.5.2
 -------------
 Released 2023/4/30
 * Fixed the error of the net balance in the unmatched offset list.
 Version 1.5.1
 -------------
 Released 2023/4/30
 * Fixed the error calling the old ``setEnableDescriptionAccount``
  method in the ``saveOriginalLineItem`` method of the JavaScript
  ``JournalEntryLineItemEditor`` class.
 Version 1.5.0
 -------------
 Released 2023/4/23
 * Updated to require ``SQLAlchemy >= 2``.
 * Added the change log.
 * Added the ``VERSION`` constant to the ``accounting`` module for
  the package version, and revised ``pyproject.toml`` and ``conf.py``
  to read the version from it.
 Version 1.4.1
 -------------
 Released 2023/4/22
 * Updated to allow editing the description of the journal entry line
  item with offsets or are offsetting to original line items.
 * Updated not to override the existing description of a journal entry
  line item after choosing the original line item to offset to.
 Version 1.4.0
 -------------
 Released 2023/4/18
 * Rewrote the unapplied original line items and unmatched offsets.
  * The unapplied original line items and unmatched offsets are both
    in the report submodule.  They can be filtered with currency and
    period now.
  * Show the unapplied original line items and unmatched offsets
    together, and added the accumulated balance in the unmatched
    offset list, for ease of reference.
 * Removed the account code from the journal entry detail and journal
  entry form for mobile devices.
 * Made the account options in the reports to be scrollable.
 Version 1.3.3
 -------------
 Released 2023/4/13
 Changed the sample data generation in the test site live demonstration
 from pre-recorded data to real-time generation, to avoid the problem
 with the start of months and weeks changed with the date of the
 import.
 Version 1.3.2
 -------------
 Released 2023/4/12
 Added the sample data generation and database reset on the test site
 for live demonstration.
 Version 1.3.1
 -------------
 Released 2023/4/11
 * Fixed the permission of the navigation menu of the unmatched offsets.
 * Revised the test site to be more accessible as the live demonstration.
 Version 1.3.0
 -------------
 Released 2023/4/11
 Added the ``accounting-init-db`` console command to replace all the
 other console commands to initialize the accounting database.  The
 test site does not work with previous versions (<1.3.0).
 Version 1.2.1
 -------------
 Released 2023/4/9
 Fixed the search result to allow full ``year/month/day``
 specification.
 Version 1.2.0
 -------------
 Released 2023/4/9
 * Simplified the URL of the default reports.
 * Fixed the crash with malformed Chinese translation.
 * Fixed the crash when downloading CSV data with non-US-ASCII
  filenames.
 Version 1.1.0
 -------------
 Released 2023/4/9
 * Added the unapplied original line item list, to track unpaid
  payables, unreceived receivables, assets, prepaids, refundable
  deposits, etc.
 * Added the offset matcher to match unapplied original line items
  with unmatched offsets.
 Version 1.0.1
 -------------
 Released 2023/4/6
 Documentation fixes.
 Version 1.0.0
 -------------
 Released 2023/4/6
 The first formal release in Flask.
 Added the documentation.
 Version 0.11.1 (Pre-release)
 ----------------------------
 Released 2023/4/5
 Removed the zero balances from the trial balance, the income
 statement, and the balance sheet.
 Version 0.11.0 (Pre-release)
 ----------------------------
 Released 2023/4/5
 * Renamed the project from ``mia-accounting-flask`` to
  ``mia-accounting``.
 * Updated the URL of the reports, as the default views of the
  accounting application.
 * Updated ``README``.
 * Various fixes.
 Version 0.10.0 (Pre-release)
 ----------------------------
 Released 2023/4/3
 * Added the unauthorized method to the ``UserUtilityInterface``
  interface to allow fine control to how to handle the case when the
  user has not logged in.
 * Revised the JavaScript description editor to respect the account
  that the user has confirmed or specifically selected.
 * Various fixes.
 Version 0.9.1 (Pre-release)
 ---------------------------
 Released 2023/3/24
 * A distinguishable look in the option detail than the option form.
 * A better look in the new journal entry forms when there is no line
  item yet.
 * Fixed the search in the original entry selector in the journal
  entry form to always do a partial match, to fix the problem that
  there is no match when typing is not finished yet.
 * Fixed the search in the original entry selector to search the net
  balance correctly.
 * Replaced the ``editor`` and ``editor2`` accounts with the ``admin``
  and ``editor`` accounts.
 * Various fixes.
 Version 0.9.0 (Pre-release)
 ---------------------------
 Released 2023/3/23
 Moved the settings from the ``.env`` file to the option table in the
 database that can be set and updated on the web interface.  Added the
 settings page to show and update the settings.
 Version 0.8.0 (Pre-release)
 ---------------------------
 Released 2023/3/22
 * Added the recurring transactions to the description editor.
 * Added prevention to delete database objects that are essential or
  referenced by others with foreign keys.
 * Various fixes on the visual layout.
 Version 0.7.0 (Pre-release)
 ---------------------------
 Released 2023/3/21
 * Renamed "transaction" to "journal entry", and "journal entry" to
  "journal entry line item".
 * Renamed ``summary`` to ``description``.
 * Updated tempus-dominus from version 6.2.10 to 6.4.3.
 * Fixed titles and capitalization.
 * Fixed to search case-insensitively.
 * Added favicon to the test site.
 * Fixed the navigation menu when there is no matching endpoint.
 * Various fixes.
 Version 0.6.0 (Pre-release)
 ---------------------------
 Released 2023/3/18
 * Added offset tracking to the journal entries in the payable and
  receivable accounts.
 * Renamed the ``is_offset_needed`` column to ``is_need_offset`` in
  the ``Account`` data model.
 Version 0.5.0 (Pre-release)
 ---------------------------
 Released 2023/3/10
 Added the accounting reports.
 Version 0.4.0 (Pre-release)
 ---------------------------
 Released 2023/3/1
 Added the transaction summary helper.
 Version 0.3.1 (Pre-release)
 ---------------------------
 Released 2023/2/28
 * Fixed the error that cannot select any account when adding new
  transactions.
 * Fixed the database error when adding new transactions.
 * Added the button to convert a cash income or cash expense
  transaction to a transfer transaction.
 Version 0.3.0 (Pre-release)
 ---------------------------
 Released 2023/2/27
 Added the transaction management.
 Version 0.2.0 (Pre-release)
 ---------------------------
 Released 2023/2/7
 * Added the currency management.
 * Changed the ``can_edit`` permission to at least require the user to
  log in first.
 * Changed the type hint of the ``current_user`` pseudo property of
  the ``AbstractUserUtils`` class to return ``None`` when the user
  has not logged in.
 Version 0.1.1 (Pre-release)
 ---------------------------
 Released 2023/2/3
 Finalized the account management, with tests and reordering.
 Version 0.1.0 (Pre-release)
 ---------------------------
 Released 2023/2/3
 Added the account management, and updated the API to initialize the
 accounting application.
 Version 0.0.0 (Pre-release)
 ---------------------------
 Released 2023/2/3
 Initial release with main account list, localization, pagination,
 query, permission, Sphinx documentation, and a test case based on a
 test demonstration site.
--- a/docs/source/conf.py
+++ b/docs/source/conf.py
@ -6,15 +6,14 @@ import os
 import sys
 sys.path.insert(0, os.path.abspath('../../src/'))
 import accounting
 # -- Project information -----------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#project-information
-project = 'Mia! Accounting'
+project = 'Mia! Accounting Flask'
 copyright = '2023, imacat'
 author = 'imacat'
-release = accounting.VERSION
+release = '0.4.0'
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration
--- a/docs/source/examples.rst
+++ b/docs/source/examples.rst
@ -1,61 +0,0 @@
 Examples
 ========
 .. _example-userutils:
 An Example Configuration
 ------------------------
 The following is an example configuration for *Mia! Accounting*.
 ::
    from flask import Response, redirect
    from .auth import current_user()
    from .modules import User
    def create_app(test_config=None) -> Flask:
        app: Flask = Flask(__name__)
        ... (Configuration of SQLAlchemy, CSRF, Babel_JS, ... etc) ...
        import accounting
        class UserUtils(accounting.UserUtilityInterface[User]):
            def can_view(self) -> bool:
                return True
            def can_edit(self) -> bool:
                return "editor" in current_user().roles
            def can_admin(self) -> bool:
                return current_user().is_admin
            def unauthorized(self) -> Response:
                return redirect("/login")
            @property
            def cls(self) -> t.Type[User]:
                return User
            @property
            def pk_column(self) -> Column:
                return User.id
            @property
            def current_user(self) -> User | None:
                return current_user()
            def get_by_username(self, username: str) -> User | None:
                return User.query.filter(User.username == username).first()
            def get_pk(self, user: User) -> int:
                return user.id
        accounting.init_app(app, UserUtils())
        ... (Any other configuration) ...
        return app
--- a/docs/source/history.rst
+++ b/docs/source/history.rst
@ -1,57 +0,0 @@
 History
 =======
 I created my own private accounting application in Perl_/mod_perl_ in
 2007, as part of my personal website.  The first revision was made
 using Perl/Mojolicious_ in 2019, with the aim of making it
 mobile-friendly using Bootstrap_, and with modern back-end and
 front-end technologies such as jQuery.
 The second revision was done in Python_/Django_ in 2020, as I was
 looking to change my career from PHP_/Laravel_ to Python, but lacked
 experience with large Python projects.  I needed something in my
 portfolio and decided to work on the somewhat outdated Mojolicious
 project.
 Despite having no prior experience with Django, I spent two months
 working late nights to create the `Mia! Accounting Django`_
 application.  It took me another 1.5 months to make it an independent
 module, which I later released as an open source project on PyPI.
 The application worked nicely for my household bookkeeping for two
 years.  However, new demands arose over time, especially with tracking
 payables and receivables.  This was critical `during the pandemic`_ as
 more payments were made online with credit cards.
 The biggest issue I encountered was with
 `Django's MTV architectural pattern`_.  Django takes over the control
 flow.  I had to override several parts of the `class-based views`_ for
 different but yet simple control flow logic.  In the end, it became
 very difficult to track whether things went wrong because I overrode
 something or because it just wouldn't work with the basic assumption
 of the class-based views.  By the time I realized it, it was too late
 for me to drop Django's MTV and rewrite everything from class-based
 views to function-based views.
 Therefore, I decided to turn to microframeworks_ like Flask_.   After
 working with modularized Flask and FastAPI_ applications for two
 years, I returned to the project and wrote its third revision using
 Flask in 2023.
 .. _Perl: https://www.perl.org
 .. _mod_perl: https://perl.apache.org
 .. _Mojolicious: https://mojolicious.org
 .. _Bootstrap: https://getbootstrap.com
 .. _jQuery: https://jquery.com
 .. _Python: https://www.python.org
 .. _Django: https://www.djangoproject.com
 .. _PHP: https://www.php.net
 .. _Laravel: https://laravel.com
 .. _Mia! Accounting Django: https://github.com/imacat/mia-accounting-django
 .. _during the pandemic: https://en.wikipedia.org/wiki/COVID-19_pandemic
 .. _FastAPI: https://fastapi.tiangolo.com
 .. _Django's MTV architectural pattern: https://docs.djangoproject.com/en/dev/faq/general/#django-appears-to-be-a-mvc-framework-but-you-call-the-controller-the-view-and-the-view-the-template-how-come-you-don-t-use-the-standard-names
 .. _class-based views: https://docs.djangoproject.com/en/4.2/topics/class-based-views/
 .. _microframeworks: https://en.wikipedia.org/wiki/Microframework
 .. _Flask: https://flask.palletsprojects.com
--- a/docs/source/index.rst
+++ b/docs/source/index.rst
@ -1,21 +1,15 @@
-.. Mia! Accounting documentation master file, created by
+.. Mia! Accounting Flask documentation master file, created by
   sphinx-quickstart on Fri Jan 27 12:20:04 2023.
   You can adapt this file completely to your liking, but it should at least
   contain the root `toctree` directive.
-Welcome to Mia! Accounting's documentation!
+Welcome to Mia! Accounting Flask's documentation!
-===========================================
+=================================================
 .. toctree::
   :maxdepth: 2
   :caption: Contents:
   intro
   accounting
   examples
   history
   changelog
 Indices and tables
--- a/docs/source/intro.rst
+++ b/docs/source/intro.rst
@ -1,120 +0,0 @@
 Introduction
 ============
 *Mia! Accounting* is an accounting module for Flask_ applications.
 It is designed both for mobile and desktop environments.  It
 implements `double-entry bookkeeping`_.  It generates the following
 accounting reports:
 * Trial balance
 * Income statement
 * Balance sheet
 In addition, *Mia! Accounting* tracks offsets for unpaid payables and
 receivables.
 Live Demonstration and Test Site
 --------------------------------
 There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
 same code as the `test site`_ in the `source distribution`_.  It is
 the simplest website that works with *Mia! Accounting*.  It is also
 used in the automatic tests.
 If you do not have a running Flask application or do not know how to
 start one, you may start with the test site.
 Installation
 ------------
 Install *Mia! Accounting* with ``pip``:
 ::
    pip install mia-accounting
 You may also download from the `PyPI project page`_ or the
 `release page`_ on the `Git repository`_.
 Prerequisites
 -------------
 You need a running Flask application with database user login.
 The primary key of the user data model must be integer.  You also
 need at least one user.
 The following front-end JavaScript libraries must be loaded.  You may
 download it locally or use CDN_.
 * Bootstrap_ 5.2.3 or above
 * FontAwesome_ 6.4.0 or above
 * `decimal.js`_ 10.4.3 or above, or `decimal.js-light`_ 2.5.1 or above.
 * `Tempus-Dominus`_ 6.7.7 or above
 Configuration
 -------------
 You need to pass the Flask *app* and an implementation of
 :py:class:`accounting.utils.user.UserUtilityInterface` to the
 :py:func:`accounting.init_app` function.  ``UserUtilityInterface``
 contains everything *Mia! Accounting* needs.
 See an example in :ref:`example-userutils`.
 Database Initialization
 -----------------------
 After the configuration, run the ``accounting-init-db`` console
 command to initialize the accounting database.  You need to specify
 the username of a user as the data creator.
 ::
    % flask --app myapp accounting-init-db -u username
 Navigation Menu
 ---------------
 Include the navigation menu in the `Bootstrap navigation bar`_ in your
 base template:
 ::
    <nav class="navbar navbar-expand-lg bg-body-tertiary bg-dark navbar-dark">
      <div class="container-fluid">
        ...
        <div id="collapsible-navbar" class="collapse navbar-collapse">
          <ul class="navbar-nav me-auto mb-2 mb-lg-0">
            ...
            {% include "accounting/include/nav.html" %}
            ...
          </ul>
          ...
        </div>
      </div>
    </nav>
 Check your Flask application and see how it works.
 .. _Flask: https://flask.palletsprojects.com
 .. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
 .. _live demonstration: https://accounting.imacat.idv.tw
 .. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
 .. _source distribution: https://pypi.org/project/mia-accounting/#files
 .. _PyPI project page: https://pypi.org/project/mia-accounting
 .. _release page: https://github.com/imacat/mia-accounting/releases
 .. _Git repository: https://github.com/imacat/mia-accounting
 .. _CDN: https://en.wikipedia.org/wiki/Content_delivery_network
 .. _Bootstrap: https://getbootstrap.com
 .. _FontAwesome: https://fontawesome.com
 .. _decimal.js: https://mikemcl.github.io/decimal.js
 .. _decimal.js-light: https://mikemcl.github.io/decimal.js-light
 .. _Tempus-Dominus: https://getdatepicker.com
 .. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/
--- a/pyproject.toml
+++ b/pyproject.toml
@ -1,7 +1,7 @@
-# The Mia! Accounting Project.
+# The Mia! Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
-#  Copyright (c) 2022-2024 imacat.
+#  Copyright (c) 2022 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@ -15,55 +15,6 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 [project]
 name = "mia-accounting"
 dynamic = ["version"]
 description = "A Flask accounting module."
 readme = "README.rst"
 requires-python = ">=3.12"
 authors = [
    {name = "imacat", email = "imacat@mail.imacat.idv.tw"},
 ]
 keywords = ["mia", "accounting", "flask"]
 classifiers = [
    "Programming Language :: Python :: 3",
    "License :: OSI Approved :: Apache Software License",
    "Operating System :: OS Independent",
    "Framework :: Flask",
    "Topic :: Office/Business :: Financial :: Accounting",
 ]
 dependencies = [
    "Flask",
    "SQLAlchemy >= 2",
    "Flask-SQLAlchemy",
    "Flask-WTF",
    "Flask-Babel >= 3",
    "Flask-Babel-JS",
 ]
 [project.optional-dependencies]
 devel = [
    "httpx",
    "OpenCC",
 ]
 [project.urls]
 "Documentation" = "https://mia-accounting.readthedocs.io"
 "Change Log" = "https://mia-accounting.readthedocs.io/en/latest/changelog.html"
 "Repository" = "https://github.com/imacat/mia-accounting"
 "Bug Tracker" = "https://github.com/imacat/mia-accounting/issues"
 "Demonstration" = "https://accounting.imacat.idv.tw"
 [build-system]
 requires = ["setuptools>=42"]
 build-backend = "setuptools.build_meta"
 [tool.setuptools.dynamic]
 version = {attr = "accounting.VERSION"}
 [tool.setuptools.exclude-package-data]
 "*" = [
    "babel.cfg",
    "*.pot",
    "*.po",
 ]
--- a/setup.cfg
+++ b/setup.cfg
@ -0,0 +1,56 @@
 # The Mia! Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 #  Copyright (c) 2022-2023 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.
 [metadata]
 name = mia-accounting-flask
 version = 0.4.0
 author = imacat
 author_email = imacat@mail.imacat.idv.tw
 description = The Mia! Accounting Flask project.
 long_description = file: README.rst
 long_description_content_type = text/x-rst
 url = https://github.com/imacat/mia-accounting-flask
 project_urls =
    Bug Tracker = https://github.com/imacat/mia-accounting-flask/issues
 classifiers =
    Programming Language :: Python :: 3
    License :: OSI Approved :: Apache Software License
    Operating System :: OS Independent
    Framework :: Flask
    Topic :: Office/Business :: Financial :: Accounting
 [options]
 package_dir =
    = src
 python_requires = >=3.11
 install_requires =
  flask
  Flask-SQLAlchemy
  Flask-WTF
  Flask-Babel >= 3
  Flask-Babel-JS
 tests_require =
  unittest
  httpx
  OpenCC
 [options.package_data]
 accounting =
  static/**
  templates/**
  translations/*/LC_MESSAGES/*.mo
  data/**
--- a/src/accounting/init.py
+++ b/src/accounting/init.py
@ -1,7 +1,7 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
-#  Copyright (c) 2023-2024 imacat.
+#  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.
@ -17,28 +17,33 @@
 """The accounting application.
 """
 import typing as t
 from pathlib import Path
 from flask import Flask, Blueprint
 from flask_sqlalchemy import SQLAlchemy
-from accounting.utils.user import UserUtilityInterface
+from accounting.utils.user import AbstractUserUtils
 VERSION: str = "1.6.0"
 """The package version."""
 db: SQLAlchemy = SQLAlchemy()
 """The database instance."""
 data_dir: Path = Path(__file__).parent / "data"
 """The data directory."""
-def init_app(app: Flask, user_utils: UserUtilityInterface,
+def init_app(app: Flask, user_utils: AbstractUserUtils,
-             url_prefix: str = "/accounting") -> None:
+             url_prefix: str = "/accounting",
             can_view_func: t.Callable[[], bool] | None = None,
             can_edit_func: t.Callable[[], bool] | None = None) -> None:
    """Initialize the application.
    :param app: The Flask application.
    :param user_utils: The user utilities.
    :param url_prefix: The URL prefix of the accounting application.
    :param can_view_func: A callback that returns whether the current user can
        view the accounting data.
    :param can_edit_func: A callback that returns whether the current user can
        edit the accounting data.
    :return: None.
    """
    # The database instance must be set before loading everything
@ -49,32 +54,15 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
    init_user_utils(user_utils)
    bp: Blueprint = Blueprint("accounting", __name__,
                              url_prefix=url_prefix,
                              template_folder="templates",
                              static_folder="static")
    from .template_filters import format_amount, format_date, default
    bp.add_app_template_filter(format_amount, "accounting_format_amount")
    bp.add_app_template_filter(format_date, "accounting_format_date")
    bp.add_app_template_filter(default, "accounting_default")
    from .template_globals import currency_options, default_currency_code
    bp.add_app_template_global(currency_options,
                               "accounting_currency_options")
    bp.add_app_template_global(default_currency_code,
                               "accounting_default_currency_code")
    from .commands import init_db_command, titleize_command
    app.cli.add_command(init_db_command)
    app.cli.add_command(titleize_command)
    from . import locale
    locale.init_app(app, bp)
    from .utils import permission
-    permission.init_app(bp, user_utils)
+    permission.init_app(bp, can_view_func, can_edit_func)
    from .utils import next_uri
    next_uri.init_app(bp)
    from . import base_account
    base_account.init_app(app, bp)
@ -85,13 +73,10 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
    from . import currency
    currency.init_app(app, bp)
-    from . import journal_entry
+    from . import transaction
-    journal_entry.init_app(app, bp)
+    transaction.init_app(app, bp)
-    from . import report
+    from .utils import next_uri
-    report.init_app(app, url_prefix)
+    next_uri.init_app(bp)
-    from . import option
+    app.register_blueprint(bp)
    option.init_app(bp)
    app.register_blueprint(bp, url_prefix=url_prefix)
--- a/src/accounting/account/init.py
+++ b/src/accounting/account/init.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
 #  Copyright (c) 2023 imacat.
@ -19,8 +19,6 @@
 """
 from flask import Flask, Blueprint
 from .commands import init_accounts_command
 def init_app(app: Flask, bp: Blueprint) -> None:
    """Initialize the application.
@ -34,3 +32,6 @@ def init_app(app: Flask, bp: Blueprint) -> None:
    from .views import bp as account_bp
    bp.register_blueprint(account_bp, url_prefix="/accounts")
    from .commands import init_accounts_command
    app.cli.add_command(init_accounts_command)
--- a/src/accounting/account/commands.py
+++ b/src/accounting/account/commands.py
@ -1,7 +1,7 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
-#  Copyright (c) 2023-2024 imacat.
+#  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.
@ -17,21 +17,45 @@
 """The console commands for the account management.
 """
 import os
 import re
 from secrets import randbelow
 from typing import Any
 import click
-import sqlalchemy as sa
+from flask.cli import with_appcontext
 from accounting import db
 from accounting.models import BaseAccount, Account, AccountL10n
-from accounting.utils.user import get_user_pk
+from accounting.utils.user import has_user, get_user_pk
-type AccountData = tuple[int, str, int, str, str, str, bool]
+AccountData = tuple[int, str, int, str, str, str, bool]
 """The format of the account data, as a list of (ID, base account code, number,
-English, Traditional Chinese, Simplified Chinese, is-need-offset) tuples."""
+English, Traditional Chinese, Simplified Chinese, is-pay-off-needed) tuples."""
 def __validate_username(ctx: click.core.Context, param: click.core.Option,
                        value: str) -> str:
    """Validates the username for the click console command.
    :param ctx: The console command context.
    :param param: The console command option.
    :param value: The username.
    :raise click.BadParameter: When validation fails.
    :return: The username.
    """
    value = value.strip()
    if value == "":
        raise click.BadParameter("Username empty.")
    if not has_user(value):
        raise click.BadParameter(f"User {value} does not exist.")
    return value
@click.command("accounting-init-accounts")
@click.option("-u", "--username", metavar="USERNAME", prompt=True,
              help="The username.", callback=__validate_username,
              default=lambda: os.getlogin())
@with_appcontext
 def init_accounts_command(username: str) -> None:
    """Initializes the accounts."""
    creator_pk: int = get_user_pk(username)
@ -40,6 +64,8 @@ def init_accounts_command(username: str) -> None:
        .filter(db.func.length(BaseAccount.code) == 4)\
        .order_by(BaseAccount.code).all()
    if len(bases) == 0:
        click.echo("Please initialize the base accounts with "
                   "\"flask accounting-init-base\" first.")
        raise click.Abort
    existing: list[Account] = Account.query.all()
@ -48,6 +74,7 @@ def init_accounts_command(username: str) -> None:
    bases_to_add: list[BaseAccount] = [x for x in bases
                                       if x.code not in existing_base_code]
    if len(bases_to_add) == 0:
        click.echo("No more account to import.")
        return
    existing_id: set[int] = {x.id for x in existing}
@ -63,45 +90,38 @@ def init_accounts_command(username: str) -> None:
                existing_id.add(new_id)
                return new_id
-    data: list[dict[str, Any]] = []
+    data: list[AccountData] = []
    l10n_data: list[dict[str, Any]] = []
    for base in bases_to_add:
        l10n: dict[str, str] = {x.locale: x.title for x in base.l10n}
-        account_id: int = get_new_id()
+        is_pay_off_needed: bool = True if re.match("^[12]1[34]", base.code) \
-        data.append({"id": account_id,
+            else False
-                     "base_code": base.code,
+        data.append((get_new_id(), base.code, 1, base.title_l10n,
-                     "no": 1,
+                     l10n["zh_Hant"], l10n["zh_Hans"], is_pay_off_needed))
-                     "title_l10n": base.title_l10n,
+    __add_accounting_accounts(data, creator_pk)
-                     "is_need_offset": __is_need_offset(base.code),
+    click.echo(F"{len(data)} added.  Accounting accounts initialized.")
                     "created_by_id": creator_pk,
                     "updated_by_id": creator_pk})
        for locale in {"zh_Hant", "zh_Hans"}:
            l10n_data.append({"account_id": account_id,
                              "locale": locale,
                              "title": l10n[locale]})
    db.session.execute(sa.insert(Account), data)
    db.session.execute(sa.insert(AccountL10n), l10n_data)
-def __is_need_offset(base_code: str) -> bool:
+def __add_accounting_accounts(data: list[AccountData], creator_pk: int)\
-    """Checks that whether journal entry line items in the account need offset.
+        -> None:
    """Adds the accounts.
-    :param base_code: The code of the base account.
+    :param data: A list of (base code, number, title) tuples.
-    :return: True if journal entry line items in the account need offset, or
+    :param creator_pk: The primary key of the creator.
-        False otherwise.
+    :return: None.
    """
-    # Assets
+    accounts: list[Account] = [Account(id=x[0],
-    if base_code[0] == "1":
+                                       base_code=x[1],
-        if base_code[:3] in {"113", "114", "118", "184", "186"}:
+                                       no=x[2],
-            return True
+                                       title_l10n=x[3],
-        if base_code in {"1286", "1411", "1421", "1431", "1441", "1511",
+                                       is_pay_off_needed=x[6],
-                         "1521", "1581", "1611", "1851"}:
+                                       created_by_id=creator_pk,
-            return True
+                                       updated_by_id=creator_pk)
-        return False
+                               for x in data]
-    # Liabilities
+    l10n: list[AccountL10n] = [AccountL10n(account_id=x[0],
-    if base_code[0] == "2":
+                                           locale=y[0],
-        if base_code in {"2111", "2114", "2284", "2293", "2861"}:
+                                           title=y[1])
-            return False
+                               for x in data
-        return True
+                               for y in (("zh_Hant", x[4]), ("zh_Hans", x[5]))]
-    # Only assets and liabilities need offset
+    db.session.bulk_save_objects(accounts)
-    return False
+    db.session.bulk_save_objects(l10n)
    db.session.commit()
--- a/src/accounting/account/converters.py
+++ b/src/accounting/account/converters.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/31
 #  Copyright (c) 2023 imacat.
--- a/src/accounting/account/forms.py
+++ b/src/accounting/account/forms.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/1
 #  Copyright (c) 2023 imacat.
@ -53,20 +53,6 @@ class BaseAccountAvailable:
                "The base account is not available."))
 class NoOffsetNominalAccount:
    """The validator to check nominal account is not to be offset."""
    def __call__(self, form: FlaskForm, field: BooleanField) -> None:
        assert isinstance(form, AccountForm)
        if not field.data:
            return
        if form.base_code.data is None:
            return
        if form.base_code.data[0] not in {"1", "2", "3"}:
            raise ValidationError(lazy_gettext(
                "A nominal account does not need offset."))
 class AccountForm(FlaskForm):
    """The form to create or edit an account."""
    base_code = StringField(
@ -80,9 +66,8 @@ class AccountForm(FlaskForm):
        filters=[strip_text],
        validators=[DataRequired(lazy_gettext("Please fill in the title"))])
    """The title."""
-    is_need_offset = BooleanField(
+    is_pay_off_needed = BooleanField()
-        validators=[NoOffsetNominalAccount()])
+    """Whether the the entries of this account need pay-off."""
    """Whether the the journal entry line items of this account need offset."""
    def populate_obj(self, obj: Account) -> None:
        """Populates the form data into an account object.
@ -102,10 +87,7 @@ class AccountForm(FlaskForm):
            obj.base_code = self.base_code.data
            obj.no = count + 1
        obj.title = self.title.data
-        if self.base_code.data[0] in {"1", "2", "3"}:
+        obj.is_pay_off_needed = self.is_pay_off_needed.data
            obj.is_need_offset = self.is_need_offset.data
        else:
            obj.is_need_offset = False
        if is_new:
            current_user_pk: int = get_current_user_pk()
            obj.created_by_id = current_user_pk
@ -168,9 +150,7 @@ class AccountReorderForm:
        :param base: The base account.
        """
        self.base: BaseAccount = base
        """The base account."""
        self.is_modified: bool = False
        """Whether the order is modified."""
    def save_order(self) -> None:
        """Saves the order of the account.
--- a/src/accounting/account/queries.py
+++ b/src/accounting/account/queries.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
 #  Copyright (c) 2023 imacat.
@ -14,7 +14,7 @@
 #  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 queries for the account management.
+"""The account query.
 """
 import sqlalchemy as sa
@ -40,15 +40,15 @@ def get_account_query() -> list[Account]:
    conditions: list[sa.BinaryExpression] = []
    for k in keywords:
        l10n: list[AccountL10n] = AccountL10n.query\
-            .filter(AccountL10n.title.icontains(k)).all()
+            .filter(AccountL10n.title.contains(k)).all()
        l10n_matches: set[str] = {x.account_id for x in l10n}
        sub_conditions: list[sa.BinaryExpression] \
            = [Account.base_code.contains(k),
-               Account.title_l10n.icontains(k),
+               Account.title_l10n.contains(k),
               code.contains(k),
               Account.id.in_(l10n_matches)]
-        if k in gettext("Needs Offset"):
+        if k in gettext("Pay-off needed"):
-            sub_conditions.append(Account.is_need_offset)
+            sub_conditions.append(Account.is_pay_off_needed)
        conditions.append(sa.or_(*sub_conditions))
    return Account.query.filter(*conditions)\
--- a/src/accounting/account/views.py
+++ b/src/accounting/account/views.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
 #  Copyright (c) 2023 imacat.
@ -27,14 +27,13 @@ from werkzeug.datastructures import ImmutableMultiDict
 from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Account, BaseAccount
 from accounting.utils.cast import s
 from accounting.utils.flash_errors import flash_form_errors
 from accounting.utils.next_uri import inherit_next, or_next
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import can_view, has_permission, can_edit
 from accounting.utils.user import get_current_user_pk
 from .forms import AccountForm, sort_accounts_in, AccountReorderForm
-from .queries import get_account_query
+from .query import get_account_query
 bp: Blueprint = Blueprint("account", __name__)
 """The view blueprint for the account management."""
@ -53,7 +52,7 @@ def list_accounts() -> str:
                           list=pagination.list, pagination=pagination)
-@bp.get("create", endpoint="create")
+@bp.get("/create", endpoint="create")
@has_permission(can_edit)
 def show_add_account_form() -> str:
    """Shows the form to add an account.
@ -70,7 +69,7 @@ def show_add_account_form() -> str:
                           form=form)
-@bp.post("store", endpoint="store")
+@bp.post("/store", endpoint="store")
@has_permission(can_edit)
 def add_account() -> redirect:
    """Adds an account.
@ -87,11 +86,11 @@ def add_account() -> redirect:
    form.populate_obj(account)
    db.session.add(account)
    db.session.commit()
-    flash(s(lazy_gettext("The account is added successfully")), "success")
+    flash(lazy_gettext("The account is added successfully"), "success")
    return redirect(inherit_next(__get_detail_uri(account)))
-@bp.get("<account:account>", endpoint="detail")
+@bp.get("/<account:account>", endpoint="detail")
@has_permission(can_view)
 def show_account_detail(account: Account) -> str:
    """Shows the account detail.
@ -102,7 +101,7 @@ def show_account_detail(account: Account) -> str:
    return render_template("accounting/account/detail.html", obj=account)
-@bp.get("<account:account>/edit", endpoint="edit")
+@bp.get("/<account:account>/edit", endpoint="edit")
@has_permission(can_edit)
 def show_account_edit_form(account: Account) -> str:
    """Shows the form to edit an account.
@ -121,7 +120,7 @@ def show_account_edit_form(account: Account) -> str:
                           account=account, form=form)
-@bp.post("<account:account>/update", endpoint="update")
+@bp.post("/<account:account>/update", endpoint="update")
@has_permission(can_edit)
 def update_account(account: Account) -> redirect:
    """Updates an account.
@ -139,16 +138,16 @@ def update_account(account: Account) -> redirect:
    with db.session.no_autoflush:
        form.populate_obj(account)
    if not account.is_modified:
-        flash(s(lazy_gettext("The account was not modified.")), "success")
+        flash(lazy_gettext("The account was not modified."), "success")
        return redirect(inherit_next(__get_detail_uri(account)))
    account.updated_by_id = get_current_user_pk()
    account.updated_at = sa.func.now()
    db.session.commit()
-    flash(s(lazy_gettext("The account is updated successfully.")), "success")
+    flash(lazy_gettext("The account is updated successfully."), "success")
    return redirect(inherit_next(__get_detail_uri(account)))
-@bp.post("<account:account>/delete", endpoint="delete")
+@bp.post("/<account:account>/delete", endpoint="delete")
@has_permission(can_edit)
 def delete_account(account: Account) -> redirect:
    """Deletes an account.
@ -157,17 +156,14 @@ def delete_account(account: Account) -> redirect:
    :return: The redirection to the account list on success, or the account
        detail on error.
    """
    if not account.can_delete:
        flash(s(lazy_gettext("The account cannot be deleted.")), "error")
        return redirect(inherit_next(__get_detail_uri(account)))
    account.delete()
    sort_accounts_in(account.base_code, account.id)
    db.session.commit()
-    flash(s(lazy_gettext("The account is deleted successfully.")), "success")
+    flash(lazy_gettext("The account is deleted successfully."), "success")
    return redirect(or_next(__get_list_uri()))
-@bp.get("bases/<baseAccount:base>", endpoint="order")
+@bp.get("/bases/<baseAccount:base>", endpoint="order")
@has_permission(can_view)
 def show_account_order(base: BaseAccount) -> str:
    """Shows the order of the accounts under a same base account.
@ -178,7 +174,7 @@ def show_account_order(base: BaseAccount) -> str:
    return render_template("accounting/account/order.html", base=base)
-@bp.post("bases/<baseAccount:base>", endpoint="sort")
+@bp.post("/bases/<baseAccount:base>", endpoint="sort")
@has_permission(can_edit)
 def sort_accounts(base: BaseAccount) -> redirect:
    """Reorders the accounts under a base account.
@ -190,10 +186,10 @@ def sort_accounts(base: BaseAccount) -> redirect:
    form: AccountReorderForm = AccountReorderForm(base)
    form.save_order()
    if not form.is_modified:
-        flash(s(lazy_gettext("The order was not modified.")), "success")
+        flash(lazy_gettext("The order was not modified."), "success")
        return redirect(or_next(__get_list_uri()))
    db.session.commit()
-    flash(s(lazy_gettext("The order is updated successfully.")), "success")
+    flash(lazy_gettext("The order is updated successfully."), "success")
    return redirect(or_next(__get_list_uri()))
--- a/src/accounting/base_account/init.py
+++ b/src/accounting/base_account/init.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 #  Copyright (c) 2023 imacat.
@ -19,8 +19,6 @@
 """
 from flask import Flask, Blueprint
 from .commands import init_base_accounts_command
 def init_app(app: Flask, bp: Blueprint) -> None:
    """Initialize the application.
@ -34,3 +32,6 @@ def init_app(app: Flask, bp: Blueprint) -> None:
    from .views import bp as base_account_bp
    bp.register_blueprint(base_account_bp, url_prefix="/base-accounts")
    from .commands import init_base_accounts_command
    app.cli.add_command(init_base_accounts_command)
--- a/src/accounting/base_account/commands.py
+++ b/src/accounting/base_account/commands.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 #  Copyright (c) 2023 imacat.
@ -19,28 +19,33 @@
 """
 import csv
-import sqlalchemy as sa
+import click
 from flask.cli import with_appcontext
 from accounting import data_dir
 from accounting import db
 from accounting.models import BaseAccount, BaseAccountL10n
 from accounting.utils.title_case import title_case
@click.command("accounting-init-base")
@with_appcontext
 def init_base_accounts_command() -> None:
    """Initializes the base accounts."""
    if BaseAccount.query.first() is not None:
-        return
+        click.echo("Base accounts already exist.")
        raise click.Abort
    with open(data_dir / "base_accounts.csv") as fp:
        data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
    account_data: list[dict[str, str]] = [{"code": x["code"],
-                                           "title_l10n": title_case(x["title"])}
+                                           "title_l10n": x["title"]}
                                          for x in data]
    locales: list[str] = [x[5:] for x in data[0] if x.startswith("l10n-")]
    l10n_data: list[dict[str, str]] = [{"account_code": x["code"],
                                        "locale": y,
                                        "title": x[f"l10n-{y}"]}
                                       for x in data for y in locales]
-    db.session.execute(sa.insert(BaseAccount), account_data)
+    db.session.bulk_insert_mappings(BaseAccount, account_data)
-    db.session.execute(sa.insert(BaseAccountL10n), l10n_data)
+    db.session.bulk_insert_mappings(BaseAccountL10n, l10n_data)
    db.session.commit()
    click.echo("Base accounts initialized.")
--- a/src/accounting/base_account/converters.py
+++ b/src/accounting/base_account/converters.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/1
 #  Copyright (c) 2023 imacat.
--- a/src/accounting/base_account/queries.py
+++ b/src/accounting/base_account/queries.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
 #  Copyright (c) 2023 imacat.
@ -14,7 +14,7 @@
 #  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 queries for the base account management.
+"""The base account query.
 """
 import sqlalchemy as sa
@ -35,10 +35,10 @@ def get_base_account_query() -> list[BaseAccount]:
    conditions: list[sa.BinaryExpression] = []
    for k in keywords:
        l10n: list[BaseAccountL10n] = BaseAccountL10n.query\
-            .filter(BaseAccountL10n.title.icontains(k)).all()
+            .filter(BaseAccountL10n.title.contains(k)).all()
        l10n_matches: set[str] = {x.account_code for x in l10n}
        conditions.append(sa.or_(BaseAccount.code.contains(k),
-                                 BaseAccount.title_l10n.icontains(k),
+                                 BaseAccount.title_l10n.contains(k),
                                 BaseAccount.code.in_(l10n_matches)))
    return BaseAccount.query.filter(*conditions)\
        .order_by(BaseAccount.code).all()
--- a/src/accounting/base_account/views.py
+++ b/src/accounting/base_account/views.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
 #  Copyright (c) 2023 imacat.
@ -22,7 +22,6 @@ from flask import Blueprint, render_template
 from accounting.models import BaseAccount
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view
 from .queries import get_base_account_query
 bp: Blueprint = Blueprint("base-account", __name__)
 """The view blueprint for the base account management."""
@ -35,13 +34,14 @@ def list_accounts() -> str:
    :return: The account list.
    """
    from .query import get_base_account_query
    accounts: list[BaseAccount] = get_base_account_query()
    pagination: Pagination = Pagination[BaseAccount](accounts)
    return render_template("accounting/base-account/list.html",
                           list=pagination.list, pagination=pagination)
-@bp.get("<baseAccount:account>", endpoint="detail")
+@bp.get("/<baseAccount:account>", endpoint="detail")
@has_permission(can_view)
 def show_account_detail(account: BaseAccount) -> str:
    """Shows the account detail.
--- a/src/accounting/commands.py
+++ b/src/accounting/commands.py
@ -1,94 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/10
 #  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 console commands.
 """
 import os
 import click
 from flask.cli import with_appcontext
 from accounting import db
 from accounting.account import init_accounts_command
 from accounting.base_account import init_base_accounts_command
 from accounting.currency import init_currencies_command
 from accounting.models import BaseAccount, Account
 from accounting.utils.title_case import title_case
 from accounting.utils.user import has_user, get_user_pk
 import sqlalchemy as sa
 def __validate_username(ctx: click.core.Context, param: click.core.Option,
                        value: str) -> str:
    """Validates the username for the click console command.
    :param ctx: The console command context.
    :param param: The console command option.
    :param value: The username.
    :raise click.BadParameter: When validation fails.
    :return: The username.
    """
    value = value.strip()
    if value == "":
        raise click.BadParameter("Username empty.")
    if not has_user(value):
        raise click.BadParameter(f"User {value} does not exist.")
    return value
@click.command("accounting-init-db")
@click.option("-u", "--username", metavar="USERNAME", prompt=True,
              help="The username.", callback=__validate_username,
              default=lambda: os.getlogin())
@with_appcontext
 def init_db_command(username: str) -> None:
    """Initializes the accounting database."""
    db.create_all()
    init_base_accounts_command()
    init_accounts_command(username)
    init_currencies_command(username)
    db.session.commit()
    click.echo("Accounting database initialized.")
@click.command("accounting-titleize")
@click.option("-u", "--username", metavar="USERNAME", prompt=True,
              help="The username.", callback=__validate_username,
              default=lambda: os.getlogin())
@with_appcontext
 def titleize_command(username: str) -> None:
    """Capitalize the account titles."""
    updater_pk: int = get_user_pk(username)
    updated: int = 0
    for base in BaseAccount.query:
        new_title: str = title_case(base.title_l10n)
        if base.title_l10n != new_title:
            base.title_l10n = new_title
            updated = updated + 1
    for account in Account.query:
        if account.title_l10n.lower() == account.base.title_l10n.lower():
            new_title: str = title_case(account.title_l10n)
            if account.title_l10n != new_title:
                account.title_l10n = new_title
                account.updated_at = sa.func.now()
                account.updated_by_id = updater_pk
                updated = updated + 1
    if updated == 0:
        click.echo("All account titles were already capitalized.")
        return
    db.session.commit()
    click.echo(f"{updated} account titles capitalized.")
--- a/src/accounting/currency/init.py
+++ b/src/accounting/currency/init.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 #  Copyright (c) 2023 imacat.
@ -19,8 +19,6 @@
 """
 from flask import Flask, Blueprint
 from .commands import init_currencies_command
 def init_app(app: Flask, bp: Blueprint) -> None:
    """Initialize the application.
@ -35,3 +33,6 @@ def init_app(app: Flask, bp: Blueprint) -> None:
    from .views import bp as currency_bp, api_bp as currency_api_bp
    bp.register_blueprint(currency_bp, url_prefix="/currencies")
    bp.register_blueprint(currency_api_bp, url_prefix="/api/currencies")
    from .commands import init_currencies_command
    app.cli.add_command(init_currencies_command)
--- a/src/accounting/currency/commands.py
+++ b/src/accounting/currency/commands.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 #  Copyright (c) 2023 imacat.
@ -18,15 +18,42 @@
 """
 import csv
-from typing import Any
+import os
 import typing as t
-import sqlalchemy as sa
+import click
 from flask.cli import with_appcontext
 from accounting import db, data_dir
 from accounting.models import Currency, CurrencyL10n
-from accounting.utils.user import get_user_pk
+from accounting.utils.user import has_user, get_user_pk
 CurrencyData = tuple[str, str, str, str]
 def __validate_username(ctx: click.core.Context, param: click.core.Option,
                        value: str) -> str:
    """Validates the username for the click console command.
    :param ctx: The console command context.
    :param param: The console command option.
    :param value: The username.
    :raise click.BadParameter: When validation fails.
    :return: The username.
    """
    value = value.strip()
    if value == "":
        raise click.BadParameter("Username empty.")
    if not has_user(value):
        raise click.BadParameter(f"User {value} does not exist.")
    return value
@click.command("accounting-init-currencies")
@click.option("-u", "--username", metavar="USERNAME", prompt=True,
              help="The username.", callback=__validate_username,
              default=lambda: os.getlogin())
@with_appcontext
 def init_currencies_command(username: str) -> None:
    """Initializes the currencies."""
    existing_codes: set[str] = {x.code for x in Currency.query.all()}
@ -36,10 +63,11 @@ def init_currencies_command(username: str) -> None:
    to_add: list[dict[str, str]] = [x for x in data
                                    if x["code"] not in existing_codes]
    if len(to_add) == 0:
        click.echo("No more currency to add.")
        return
    creator_pk: int = get_user_pk(username)
-    currency_data: list[dict[str, Any]] = [{"code": x["code"],
+    currency_data: list[dict[str, t.Any]] = [{"code": x["code"],
                                              "name_l10n": x["name"],
                                              "created_by_id": creator_pk,
                                              "updated_by_id": creator_pk}
@ -49,5 +77,8 @@ def init_currencies_command(username: str) -> None:
                                        "locale": y,
                                        "name": x[f"l10n-{y}"]}
                                       for x in to_add for y in locales]
-    db.session.execute(sa.insert(Currency), currency_data)
+    db.session.bulk_insert_mappings(Currency, currency_data)
-    db.session.execute(sa.insert(CurrencyL10n), l10n_data)
+    db.session.bulk_insert_mappings(CurrencyL10n, l10n_data)
    db.session.commit()
    click.echo(F"{len(to_add)} added.  Currencies initialized.")
--- a/src/accounting/currency/converters.py
+++ b/src/accounting/currency/converters.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 #  Copyright (c) 2023 imacat.
--- a/src/accounting/currency/forms.py
+++ b/src/accounting/currency/forms.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 #  Copyright (c) 2023 imacat.
@ -17,6 +17,8 @@
 """The forms for the currency management.
 """
 from __future__ import annotations
 from flask_wtf import FlaskForm
 from wtforms import StringField, ValidationError
 from wtforms.validators import DataRequired, Regexp, NoneOf
@ -28,11 +30,14 @@ from accounting.utils.strip_text import strip_text
 from accounting.utils.user import get_current_user_pk
 class CurrencyForm(FlaskForm):
    """The form to create or edit a currency."""
    CODE_BLOCKLIST: list[str] = ["create", "store", "exists-code"]
    """The reserved codes that are not available."""
    class CodeUnique:
        """The validator to check if the code is unique."""
-
+        def __call__(self, form: CurrencyForm, field: StringField) -> None:
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        assert isinstance(form, CurrencyForm)
            if field.data == "":
                return
            if form.obj_code is not None and form.obj_code == field.data:
@ -41,11 +46,6 @@ class CodeUnique:
                raise ValidationError(lazy_gettext(
                    "Code conflicts with another currency."))
 class CurrencyForm(FlaskForm):
    """The form to create or edit a currency."""
    CODE_BLOCKLIST: list[str] = ["create", "store", "exists-code"]
    """The reserved codes that are not available."""
    code = StringField(
        filters=[strip_text],
        validators=[DataRequired(lazy_gettext("Please fill in the code.")),
--- a/src/accounting/currency/queries.py
+++ b/src/accounting/currency/queries.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 #  Copyright (c) 2023 imacat.
@ -14,7 +14,7 @@
 #  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 queries for the currency management.
+"""The currency query.
 """
 import sqlalchemy as sa
@ -35,10 +35,10 @@ def get_currency_query() -> list[Currency]:
    conditions: list[sa.BinaryExpression] = []
    for k in keywords:
        l10n: list[CurrencyL10n] = CurrencyL10n.query\
-            .filter(CurrencyL10n.name.icontains(k)).all()
+            .filter(CurrencyL10n.name.contains(k)).all()
        l10n_matches: set[str] = {x.account_code for x in l10n}
-        conditions.append(sa.or_(Currency.code.icontains(k),
+        conditions.append(sa.or_(Currency.code.contains(k),
-                                 Currency.name_l10n.icontains(k),
+                                 Currency.name_l10n.contains(k),
                                 Currency.code.in_(l10n_matches)))
    return Currency.query.filter(*conditions)\
        .order_by(Currency.code).all()
--- a/src/accounting/currency/views.py
+++ b/src/accounting/currency/views.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 #  Copyright (c) 2023 imacat.
@ -27,14 +27,12 @@ from werkzeug.datastructures import ImmutableMultiDict
 from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Currency
 from accounting.utils.cast import s
 from accounting.utils.flash_errors import flash_form_errors
 from accounting.utils.next_uri import inherit_next, or_next
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view, can_edit
 from accounting.utils.user import get_current_user_pk
 from .forms import CurrencyForm
 from .queries import get_currency_query
 bp: Blueprint = Blueprint("currency", __name__)
 """The view blueprint for the currency management."""
@ -49,13 +47,14 @@ def list_currencies() -> str:
    :return: The currency list.
    """
    from .query import get_currency_query
    currencies: list[Currency] = get_currency_query()
    pagination: Pagination = Pagination[Currency](currencies)
    return render_template("accounting/currency/list.html",
                           list=pagination.list, pagination=pagination)
-@bp.get("create", endpoint="create")
+@bp.get("/create", endpoint="create")
@has_permission(can_edit)
 def show_add_currency_form() -> str:
    """Shows the form to add a currency.
@ -72,7 +71,7 @@ def show_add_currency_form() -> str:
                           form=form)
-@bp.post("store", endpoint="store")
+@bp.post("/store", endpoint="store")
@has_permission(can_edit)
 def add_currency() -> redirect:
    """Adds a currency.
@ -89,11 +88,11 @@ def add_currency() -> redirect:
    form.populate_obj(currency)
    db.session.add(currency)
    db.session.commit()
-    flash(s(lazy_gettext("The currency is added successfully.")), "success")
+    flash(lazy_gettext("The currency is added successfully"), "success")
    return redirect(inherit_next(__get_detail_uri(currency)))
-@bp.get("<currency:currency>", endpoint="detail")
+@bp.get("/<currency:currency>", endpoint="detail")
@has_permission(can_view)
 def show_currency_detail(currency: Currency) -> str:
    """Shows the currency detail.
@ -104,7 +103,7 @@ def show_currency_detail(currency: Currency) -> str:
    return render_template("accounting/currency/detail.html", obj=currency)
-@bp.get("<currency:currency>/edit", endpoint="edit")
+@bp.get("/<currency:currency>/edit", endpoint="edit")
@has_permission(can_edit)
 def show_currency_edit_form(currency: Currency) -> str:
    """Shows the form to edit a currency.
@ -123,7 +122,7 @@ def show_currency_edit_form(currency: Currency) -> str:
                           currency=currency, form=form)
-@bp.post("<currency:currency>/update", endpoint="update")
+@bp.post("/<currency:currency>/update", endpoint="update")
@has_permission(can_edit)
 def update_currency(currency: Currency) -> redirect:
    """Updates a currency.
@ -142,16 +141,16 @@ def update_currency(currency: Currency) -> redirect:
    with db.session.no_autoflush:
        form.populate_obj(currency)
    if not currency.is_modified:
-        flash(s(lazy_gettext("The currency was not modified.")), "success")
+        flash(lazy_gettext("The currency was not modified."), "success")
        return redirect(inherit_next(__get_detail_uri(currency)))
    currency.updated_by_id = get_current_user_pk()
    currency.updated_at = sa.func.now()
    db.session.commit()
-    flash(s(lazy_gettext("The currency is updated successfully.")), "success")
+    flash(lazy_gettext("The currency is updated successfully."), "success")
    return redirect(inherit_next(__get_detail_uri(currency)))
-@bp.post("<currency:currency>/delete", endpoint="delete")
+@bp.post("/<currency:currency>/delete", endpoint="delete")
@has_permission(can_edit)
 def delete_currency(currency: Currency) -> redirect:
    """Deletes a currency.
@ -160,16 +159,13 @@ def delete_currency(currency: Currency) -> redirect:
    :return: The redirection to the currency list on success, or the currency
        detail on error.
    """
    if not currency.can_delete:
        flash(s(lazy_gettext("The currency cannot be deleted.")), "error")
        return redirect(inherit_next(__get_detail_uri(currency)))
    currency.delete()
    db.session.commit()
-    flash(s(lazy_gettext("The currency is deleted successfully.")), "success")
+    flash(lazy_gettext("The currency is deleted successfully."), "success")
    return redirect(or_next(url_for("accounting.currency.list")))
-@api_bp.get("exists-code", endpoint="exists")
+@api_bp.get("/exists-code", endpoint="exists")
@has_permission(can_edit)
 def exists_code() -> dict[str, bool]:
    """Validates whether a currency code exists.
@ -186,3 +182,4 @@ def __get_detail_uri(currency: Currency) -> str:
    :return: The detail URI of the currency.
    """
    return url_for("accounting.currency.detail", currency=currency)
--- a/src/accounting/forms.py
+++ b/src/accounting/forms.py
@ -1,96 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
 #  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 forms.
 """
 import re
 from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from wtforms import StringField, ValidationError
 from wtforms.validators import DataRequired
 from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Currency, Account
 ACCOUNT_REQUIRED: DataRequired = DataRequired(
    lazy_gettext("Please select the account."))
 """The validator to check if the account code is empty."""
 class CurrencyExists:
    """The validator to check if the account exists."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None:
            return
        if db.session.get(Currency, field.data) is None:
            raise ValidationError(lazy_gettext(
                "The currency does not exist."))
 class AccountExists:
    """The validator to check if the account exists."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None:
            return
        if Account.find_by_code(field.data) is None:
            raise ValidationError(lazy_gettext(
                "The account does not exist."))
 class IsDebitAccount:
    """The validator to check if the account is for debit line items."""
    def __init__(self, message: str | LazyString):
        """Constructs the validator.
        :param message: The error message.
        """
        self.__message: str | LazyString = message
        """The error message."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None:
            return
        if re.match(r"^(?:[1235689]|7[5678])", field.data) \
                and not field.data.startswith("3353-"):
            return
        raise ValidationError(self.__message)
 class IsCreditAccount:
    """The validator to check if the account is for credit line items."""
    def __init__(self, message: str | LazyString):
        """Constructs the validator.
        :param message: The error message.
        """
        self.__message: str | LazyString = message
        """The error message."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None:
            return
        if re.match(r"^(?:[123489]|7[1234])", field.data) \
                and not field.data.startswith("3353-"):
            return
        raise ValidationError(self.__message)
--- a/src/accounting/journal_entry/converters.py
+++ b/src/accounting/journal_entry/converters.py
@ -1,102 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
 #  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 path converters for the journal entry management.
 """
 import datetime as dt
 from flask import abort
 from werkzeug.routing import BaseConverter
 from accounting import db
 from accounting.models import JournalEntry
 from accounting.utils.journal_entry_types import JournalEntryType
 class JournalEntryConverter(BaseConverter):
    """The journal entry converter to convert the journal entry ID from and to
    the corresponding journal entry in the routes."""
    def to_python(self, value: str) -> JournalEntry:
        """Converts a journal entry ID to a journal entry.
        :param value: The journal entry ID.
        :return: The corresponding journal entry.
        """
        journal_entry: JournalEntry | None \
            = db.session.get(JournalEntry, value)
        if journal_entry is None:
            abort(404)
        return journal_entry
    def to_url(self, value: JournalEntry) -> str:
        """Converts a journal entry to its ID.
        :param value: The journal entry.
        :return: The ID.
        """
        return str(value.id)
 class JournalEntryTypeConverter(BaseConverter):
    """The journal entry converter to convert the journal entry type ID from
    and to the corresponding journal entry type in the routes."""
    def to_python(self, value: str) -> JournalEntryType:
        """Converts a journal entry ID to a journal entry.
        :param value: The journal entry ID.
        :return: The corresponding journal entry type.
        """
        type_dict: dict[str, JournalEntryType] \
            = {x.value: x for x in JournalEntryType}
        journal_entry_type: JournalEntryType | None = type_dict.get(value)
        if journal_entry_type is None:
            abort(404)
        return journal_entry_type
    def to_url(self, value: JournalEntryType) -> str:
        """Converts a journal entry type to its ID.
        :param value: The journal entry type.
        :return: The ID.
        """
        return str(value.value)
 class DateConverter(BaseConverter):
    """The date converter to convert the ISO date from and to the
    corresponding date in the routes."""
    def to_python(self, value: str) -> dt.date:
        """Converts an ISO date to a date.
        :param value: The ISO date.
        :return: The corresponding date.
        """
        try:
            return dt.date.fromisoformat(value)
        except ValueError:
            abort(404)
    def to_url(self, value: dt.date) -> str:
        """Converts a date to its ISO date.
        :param value: The date.
        :return: The ISO date.
        """
        return value.isoformat()
--- a/src/accounting/journal_entry/forms/init.py
+++ b/src/accounting/journal_entry/forms/init.py
@ -1,22 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 #  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 forms for the journal entry management.
 """
 from .reorder import sort_journal_entries_in, JournalEntryReorderForm
 from .journal_entry import JournalEntryForm, CashReceiptJournalEntryForm, \
    CashDisbursementJournalEntryForm, TransferJournalEntryForm
--- a/src/accounting/journal_entry/forms/currency.py
+++ b/src/accounting/journal_entry/forms/currency.py
@ -1,292 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 #  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 currency sub-forms for the journal entry management.
 """
 from decimal import Decimal
 import sqlalchemy as sa
 from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from wtforms import StringField, ValidationError, FieldList, IntegerField, \
    BooleanField, FormField
 from wtforms.validators import DataRequired
 from accounting import db
 from accounting.forms import CurrencyExists
 from accounting.locale import lazy_gettext
 from accounting.models import JournalEntryLineItem
 from accounting.utils.offset_alias import offset_alias
 from accounting.utils.strip_text import strip_text
 from .line_item import LineItemForm, CreditLineItemForm, DebitLineItemForm
 CURRENCY_REQUIRED: DataRequired = DataRequired(
    lazy_gettext("Please select the currency."))
 """The validator to check if the currency code is empty."""
 class SameCurrencyAsOriginalLineItems:
    """The validator to check if the currency is the same as the
    original line items."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        assert isinstance(form, CurrencyForm)
        if field.data is None:
            return
        original_line_item_id: set[int] \
            = {x.original_line_item_id.data
               for x in form.line_items
               if x.original_line_item_id.data is not None}
        if len(original_line_item_id) == 0:
            return
        original_line_item_currency_codes: set[str] = set(db.session.scalars(
            sa.select(JournalEntryLineItem.currency_code)
            .filter(JournalEntryLineItem.id.in_(original_line_item_id))).all())
        for currency_code in original_line_item_currency_codes:
            if field.data != currency_code:
                raise ValidationError(lazy_gettext(
                    "The currency must be the same as the"
                    " original line item."))
 class KeepCurrencyWhenHavingOffset:
    """The validator to check if the currency is the same when there is
    offset."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        assert isinstance(form, CurrencyForm)
        if field.data is None:
            return
        offset: sa.Alias = offset_alias()
        original_line_items: list[JournalEntryLineItem]\
            = JournalEntryLineItem.query\
            .join(offset,
                  JournalEntryLineItem.id == offset.c.original_line_item_id,
                  isouter=True)\
            .filter(JournalEntryLineItem.id
                    .in_({x.id.data for x in form.line_items
                          if x.id.data is not None}))\
            .group_by(JournalEntryLineItem.id,
                      JournalEntryLineItem.currency_code)\
            .having(sa.func.count(offset.c.id) > 0).all()
        for original_line_item in original_line_items:
            if original_line_item.currency_code != field.data:
                raise ValidationError(lazy_gettext(
                    "The currency must not be changed when there is offset."))
 class NeedSomeLineItems:
    """The validator to check if there is any line item sub-form."""
    def __call__(self, form: FlaskForm, field: FieldList) -> None:
        if len(field) == 0:
            raise ValidationError(lazy_gettext(
                "Please add some line items."))
 class IsBalanced:
    """The validator to check that the total amount of the debit and credit
    line items are equal."""
    def __call__(self, form: FlaskForm, field: BooleanField) -> None:
        assert isinstance(form, TransferCurrencyForm)
        if len(form.debit) == 0 or len(form.credit) == 0:
            return
        if form.debit_total != form.credit_total:
            raise ValidationError(lazy_gettext(
                "The totals of the debit and credit amounts do not match."))
 class CurrencyForm(FlaskForm):
    """The form to create or edit a currency in a journal entry."""
    no = IntegerField()
    """The order in the journal entry."""
    code = StringField()
    """The currency code."""
    whole_form = BooleanField()
    """The pseudo field for the whole form validators."""
    @property
    def line_items(self) -> list[LineItemForm]:
        """Returns the line item sub-forms.
        :return: The line item sub-forms.
        """
        line_item_forms: list[LineItemForm] = []
        if isinstance(self, CashReceiptCurrencyForm):
            line_item_forms.extend([x.form for x in self.credit])
        elif isinstance(self, CashDisbursementCurrencyForm):
            line_item_forms.extend([x.form for x in self.debit])
        elif isinstance(self, TransferCurrencyForm):
            line_item_forms.extend([x.form for x in self.debit])
            line_item_forms.extend([x.form for x in self.credit])
        return line_item_forms
    @property
    def is_code_locked(self) -> bool:
        """Returns whether the currency code should not be changed.
        :return: True if the currency code should not be changed, or False
            otherwise
        """
        line_item_forms: list[LineItemForm] = self.line_items
        original_line_item_id: set[int] \
            = {x.original_line_item_id.data for x in line_item_forms
               if x.original_line_item_id.data is not None}
        if len(original_line_item_id) > 0:
            return True
        line_item_id: set[int] = {x.id.data for x in line_item_forms
                                  if x.id.data is not None}
        select: sa.Select = sa.select(sa.func.count(JournalEntryLineItem.id))\
            .filter(JournalEntryLineItem.original_line_item_id
                    .in_(line_item_id))
        return db.session.scalar(select) > 0
 class CashReceiptCurrencyForm(CurrencyForm):
    """The form to create or edit a currency in a
    cash receipt journal entry."""
    no = IntegerField()
    """The order in the journal entry."""
    code = StringField(
        filters=[strip_text],
        validators=[CURRENCY_REQUIRED,
                    CurrencyExists(),
                    SameCurrencyAsOriginalLineItems(),
                    KeepCurrencyWhenHavingOffset()])
    """The currency code."""
    credit = FieldList(FormField(CreditLineItemForm),
                       validators=[NeedSomeLineItems()])
    """The credit line items."""
    whole_form = BooleanField()
    """The pseudo field for the whole form validators."""
    @property
    def credit_total(self) -> Decimal:
        """Returns the total amount of the credit line items.
        :return: The total amount of the credit line items.
        """
        return sum([x.amount.data for x in self.credit
                    if x.amount.data is not None])
    @property
    def credit_errors(self) -> list[str | LazyString]:
        """Returns the credit line item errors, without the errors in their
        sub-forms.
        :return:
        """
        return [x for x in self.credit.errors
                if isinstance(x, str) or isinstance(x, LazyString)]
 class CashDisbursementCurrencyForm(CurrencyForm):
    """The form to create or edit a currency in a
    cash disbursement journal entry."""
    no = IntegerField()
    """The order in the journal entry."""
    code = StringField(
        filters=[strip_text],
        validators=[CURRENCY_REQUIRED,
                    CurrencyExists(),
                    SameCurrencyAsOriginalLineItems(),
                    KeepCurrencyWhenHavingOffset()])
    """The currency code."""
    debit = FieldList(FormField(DebitLineItemForm),
                      validators=[NeedSomeLineItems()])
    """The debit line items."""
    whole_form = BooleanField()
    """The pseudo field for the whole form validators."""
    @property
    def debit_total(self) -> Decimal:
        """Returns the total amount of the debit line items.
        :return: The total amount of the debit line items.
        """
        return sum([x.amount.data for x in self.debit
                    if x.amount.data is not None])
    @property
    def debit_errors(self) -> list[str | LazyString]:
        """Returns the debit line item errors, without the errors in their
        sub-forms.
        :return:
        """
        return [x for x in self.debit.errors
                if isinstance(x, str) or isinstance(x, LazyString)]
 class TransferCurrencyForm(CurrencyForm):
    """The form to create or edit a currency in a transfer journal entry."""
    no = IntegerField()
    """The order in the journal entry."""
    code = StringField(
        filters=[strip_text],
        validators=[CURRENCY_REQUIRED,
                    CurrencyExists(),
                    SameCurrencyAsOriginalLineItems(),
                    KeepCurrencyWhenHavingOffset()])
    """The currency code."""
    debit = FieldList(FormField(DebitLineItemForm),
                      validators=[NeedSomeLineItems()])
    """The debit line items."""
    credit = FieldList(FormField(CreditLineItemForm),
                       validators=[NeedSomeLineItems()])
    """The credit line items."""
    whole_form = BooleanField(validators=[IsBalanced()])
    """The pseudo field for the whole form validators."""
    @property
    def debit_total(self) -> Decimal:
        """Returns the total amount of the debit line items.
        :return: The total amount of the debit line items.
        """
        return sum([x.amount.data for x in self.debit
                    if x.amount.data is not None])
    @property
    def credit_total(self) -> Decimal:
        """Returns the total amount of the credit line items.
        :return: The total amount of the credit line items.
        """
        return sum([x.amount.data for x in self.credit
                    if x.amount.data is not None])
    @property
    def debit_errors(self) -> list[str | LazyString]:
        """Returns the debit line item errors, without the errors in their
        sub-forms.
        :return:
        """
        return [x for x in self.debit.errors
                if isinstance(x, str) or isinstance(x, LazyString)]
    @property
    def credit_errors(self) -> list[str | LazyString]:
        """Returns the credit line item errors, without the errors in their
        sub-forms.
        :return:
        """
        return [x for x in self.credit.errors
                if isinstance(x, str) or isinstance(x, LazyString)]
--- a/src/accounting/journal_entry/forms/journal_entry.py
+++ b/src/accounting/journal_entry/forms/journal_entry.py
@ -1,588 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
 #  Copyright (c) 2023-2024 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 journal entry forms for the journal entry management.
 """
 import datetime as dt
 from abc import ABC, abstractmethod
 from typing import Type
 import sqlalchemy as sa
 from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from wtforms import DateField, FieldList, FormField, TextAreaField, \
    BooleanField
 from wtforms.validators import DataRequired, ValidationError
 from accounting import db
 from accounting.journal_entry.utils.account_option import AccountOption
 from accounting.journal_entry.utils.description_editor import DescriptionEditor
 from accounting.journal_entry.utils.original_line_items import \
    get_selectable_original_line_items
 from accounting.locale import lazy_gettext
 from accounting.models import JournalEntry, Account, JournalEntryLineItem, \
    JournalEntryCurrency
 from accounting.utils.random_id import new_id
 from accounting.utils.strip_text import strip_multiline_text
 from accounting.utils.user import get_current_user_pk
 from .currency import CurrencyForm, CashReceiptCurrencyForm, \
    CashDisbursementCurrencyForm, TransferCurrencyForm
 from .line_item import LineItemForm, DebitLineItemForm, CreditLineItemForm
 from .reorder import sort_journal_entries_in
 DATE_REQUIRED: DataRequired = DataRequired(
    lazy_gettext("Please fill in the date."))
 """The validator to check if the date is empty."""
 class NotBeforeOriginalLineItems:
    """The validator to check if the date is not before the
    original line items."""
    def __call__(self, form: FlaskForm, field: DateField) -> None:
        assert isinstance(form, JournalEntryForm)
        if field.data is None:
            return
        min_date: dt.date | None = form.min_date
        if min_date is None:
            return
        if field.data < min_date:
            raise ValidationError(lazy_gettext(
                "The date cannot be earlier than the original line items."))
 class NotAfterOffsetItems:
    """The validator to check if the date is not after the offset items."""
    def __call__(self, form: FlaskForm, field: DateField) -> None:
        assert isinstance(form, JournalEntryForm)
        if field.data is None:
            return
        max_date: dt.date | None = form.max_date
        if max_date is None:
            return
        if field.data > max_date:
            raise ValidationError(lazy_gettext(
                "The date cannot be later than the offset items."))
 class NeedSomeCurrencies:
    """The validator to check if there is any currency sub-form."""
    def __call__(self, form: FlaskForm, field: FieldList) -> None:
        if len(field) == 0:
            raise ValidationError(lazy_gettext("Please add some currencies."))
 class CannotDeleteOriginalLineItemsWithOffset:
    """The validator to check the original line items with offset."""
    def __call__(self, form: FlaskForm, field: FieldList) -> None:
        assert isinstance(form, JournalEntryForm)
        if form.obj is None:
            return
        existing_matched_original_line_item_id: set[int] \
            = {x.id for x in form.obj.line_items if len(x.offsets) > 0}
        line_item_id_in_form: set[int] \
            = {x.id.data for x in form.line_items if x.id.data is not None}
        for line_item_id in existing_matched_original_line_item_id:
            if line_item_id not in line_item_id_in_form:
                raise ValidationError(lazy_gettext(
                    "Line items with offset cannot be deleted."))
 class JournalEntryForm(FlaskForm):
    """The base form to create or edit a journal entry."""
    date = DateField()
    """The date."""
    currencies = FieldList(FormField(CurrencyForm))
    """The line items categorized by their currencies."""
    note = TextAreaField()
    """The note."""
    def __init__(self, *args, **kwargs):
        """Constructs a base journal entry form.
        :param args: The arguments.
        :param kwargs: The keyword arguments.
        """
        super().__init__(*args, **kwargs)
        self.is_modified: bool = False
        """Whether the journal entry is modified during populate_obj()."""
        self.collector: Type[LineItemCollector] = LineItemCollector
        """The line item collector.  The default is the base abstract
        collector only to provide the correct type.  The subclass forms should
        provide their own collectors."""
        self.obj: JournalEntry | None = kwargs.get("obj")
        """The journal entry, when editing an existing one."""
        self._is_need_payable: bool = False
        """Whether we need the payable original line items."""
        self._is_need_receivable: bool = False
        """Whether we need the receivable original line items."""
        self.__original_line_item_options: list[JournalEntryLineItem] | None \
            = None
        """The options of the original line items."""
        self.__net_balance_exceeded: dict[int, LazyString] | None = None
        """The original line items whose net balances were exceeded by the
        amounts in the line item sub-forms."""
        for line_item in self.line_items:
            line_item.journal_entry_form = self
    def populate_obj(self, obj: JournalEntry) -> None:
        """Populates the form data into a journal entry object.
        :param obj: The journal entry object.
        :return: None.
        """
        is_new: bool = obj.id is None
        if is_new:
            obj.id = new_id(JournalEntry)
        self.__set_date(obj, self.date.data)
        obj.note = self.note.data
        collector_cls: Type[LineItemCollector] = self.collector
        collector: collector_cls = collector_cls(self, obj)
        collector.collect()
        to_delete: set[int] = {x.id for x in obj.line_items
                               if x.id not in collector.to_keep}
        if len(to_delete) > 0:
            JournalEntryLineItem.query\
                .filter(JournalEntryLineItem.id.in_(to_delete)).delete()
            self.is_modified = True
        if is_new or db.session.is_modified(obj):
            self.is_modified = True
        if is_new:
            current_user_pk: int = get_current_user_pk()
            obj.created_by_id = current_user_pk
            obj.updated_by_id = current_user_pk
    @property
    def line_items(self) -> list[LineItemForm]:
        """Collects and returns the line item sub-forms.
        :return: The line item sub-forms.
        """
        line_items: list[LineItemForm] = []
        for currency in self.currencies:
            line_items.extend(currency.line_items)
        return line_items
    def __set_date(self, obj: JournalEntry, new_date: dt.date) -> None:
        """Sets the journal entry date and number.
        :param obj: The journal entry object.
        :param new_date: The new date.
        :return: None.
        """
        if obj.date is None or obj.date != new_date:
            if obj.date is not None:
                sort_journal_entries_in(obj.date, obj.id)
            if self.max_date is not None and new_date == self.max_date:
                db_min_no: int | None = db.session.scalar(
                    sa.select(sa.func.min(JournalEntry.no))
                    .filter(JournalEntry.date == new_date))
                if db_min_no is None:
                    obj.date = new_date
                    obj.no = 1
                else:
                    obj.date = new_date
                    obj.no = db_min_no - 1
                    sort_journal_entries_in(new_date)
            else:
                sort_journal_entries_in(new_date, obj.id)
                count: int = JournalEntry.query\
                    .filter(JournalEntry.date == new_date).count()
                obj.date = new_date
                obj.no = count + 1
    @property
    def debit_account_options(self) -> list[AccountOption]:
        """The selectable debit accounts.
        :return: The selectable debit accounts.
        """
        accounts: list[AccountOption] \
            = [AccountOption(x) for x in Account.selectable_debit()
               if not (x.code[0] == "2" and x.is_need_offset)]
        in_use: set[int] = set(db.session.scalars(
            sa.select(JournalEntryLineItem.account_id)
            .filter(JournalEntryLineItem.is_debit)
            .group_by(JournalEntryLineItem.account_id)).all())
        for account in accounts:
            account.is_in_use = account.id in in_use
        return accounts
    @property
    def credit_account_options(self) -> list[AccountOption]:
        """The selectable credit accounts.
        :return: The selectable credit accounts.
        """
        accounts: list[AccountOption] \
            = [AccountOption(x) for x in Account.selectable_credit()
               if not (x.code[0] == "1" and x.is_need_offset)]
        in_use: set[int] = set(db.session.scalars(
            sa.select(JournalEntryLineItem.account_id)
            .filter(sa.not_(JournalEntryLineItem.is_debit))
            .group_by(JournalEntryLineItem.account_id)).all())
        for account in accounts:
            account.is_in_use = account.id in in_use
        return accounts
    @property
    def currencies_errors(self) -> list[str | LazyString]:
        """Returns the currency errors, without the errors in their sub-forms.
        :return: The currency errors, without the errors in their sub-forms.
        """
        return [x for x in self.currencies.errors
                if isinstance(x, str) or isinstance(x, LazyString)]
    @property
    def description_editor(self) -> DescriptionEditor:
        """Returns the description editor.
        :return: The description editor.
        """
        return DescriptionEditor()
    @property
    def original_line_item_options(self) -> list[JournalEntryLineItem]:
        """Returns the selectable original line items.
        :return: The selectable original line items.
        """
        if self.__original_line_item_options is None:
            self.__original_line_item_options \
                = get_selectable_original_line_items(
                    {x.id.data for x in self.line_items
                     if x.id.data is not None},
                    self._is_need_payable, self._is_need_receivable)
        return self.__original_line_item_options
    @property
    def min_date(self) -> dt.date | None:
        """Returns the minimal available date.
        :return: The minimal available date.
        """
        original_line_item_id: set[int] \
            = {x.original_line_item_id.data for x in self.line_items
               if x.original_line_item_id.data is not None}
        if len(original_line_item_id) == 0:
            return None
        select: sa.Select = sa.select(sa.func.max(JournalEntry.date))\
            .join(JournalEntryLineItem)\
            .filter(JournalEntryLineItem.id.in_(original_line_item_id))
        return db.session.scalar(select)
    @property
    def max_date(self) -> dt.date | None:
        """Returns the maximum available date.
        :return: The maximum available date.
        """
        line_item_id: set[int] = {x.id.data for x in self.line_items
                                  if x.id.data is not None}
        select: sa.Select = sa.select(sa.func.min(JournalEntry.date))\
            .join(JournalEntryLineItem)\
            .filter(JournalEntryLineItem.original_line_item_id
                    .in_(line_item_id))
        return db.session.scalar(select)
 class LineItemCollector[T: JournalEntryForm](ABC):
    """The line item collector."""
    def __init__(self, form: T, obj: JournalEntry):
        """Constructs the line item collector.
        :param form: The journal entry form.
        :param obj: The journal entry.
        """
        self.form: T = form
        """The journal entry form."""
        self.__obj: JournalEntry = obj
        """The journal entry object."""
        self.__line_items: list[JournalEntryLineItem] = list(obj.line_items)
        """The existing line items."""
        self.__line_items_by_id: dict[int, JournalEntryLineItem] \
            = {x.id: x for x in self.__line_items}
        """A dictionary from the line item ID to their line items."""
        self.__no_by_id: dict[int, int] \
            = {x.id: x.no for x in self.__line_items}
        """A dictionary from the line item number to their line items."""
        self.__currencies: list[JournalEntryCurrency] = obj.currencies
        """The currencies in the journal entry."""
        self._debit_no: int = 1
        """The number index for the debit line items."""
        self._credit_no: int = 1
        """The number index for the credit line items."""
        self.to_keep: set[int] = set()
        """The ID of the existing line items to keep."""
    @abstractmethod
    def collect(self) -> set[int]:
        """Collects the line items.
        :return: The ID of the line items to keep.
        """
    def _add_line_item(self, form: LineItemForm, currency_code: str, no: int) \
            -> None:
        """Composes a line item from the form.
        :param form: The line item form.
        :param currency_code: The code of the currency.
        :param no: The number of the line item.
        :return: None.
        """
        line_item: JournalEntryLineItem | None \
            = self.__line_items_by_id.get(form.id.data)
        if line_item is not None:
            line_item.currency_code = currency_code
            form.populate_obj(line_item)
            line_item.no = no
            if db.session.is_modified(line_item):
                self.form.is_modified = True
        else:
            line_item = JournalEntryLineItem()
            line_item.currency_code = currency_code
            form.populate_obj(line_item)
            line_item.no = no
            self.__obj.line_items.append(line_item)
            self.form.is_modified = True
        self.to_keep.add(line_item.id)
    def _make_cash_line_item(self, forms: list[LineItemForm], is_debit: bool,
                             currency_code: str, no: int) -> None:
        """Composes the cash line item at the other debit or credit of the
        cash journal entry.
        :param forms: The line item forms in the same currency.
        :param is_debit: True for a cash receipt journal entry, or False for a
            cash disbursement journal entry.
        :param currency_code: The code of the currency.
        :param no: The number of the line item.
        :return: None.
        """
        candidates: list[JournalEntryLineItem] \
            = [x for x in self.__line_items
               if x.is_debit == is_debit and x.currency_code == currency_code]
        line_item: JournalEntryLineItem
        if len(candidates) > 0:
            candidates.sort(key=lambda x: x.no)
            line_item = candidates[0]
            line_item.account_id = Account.cash().id
            line_item.description = None
            line_item.amount = sum([x.amount.data for x in forms])
            line_item.no = no
            if db.session.is_modified(line_item):
                self.form.is_modified = True
        else:
            line_item = JournalEntryLineItem()
            line_item.id = new_id(JournalEntryLineItem)
            line_item.is_debit = is_debit
            line_item.currency_code = currency_code
            line_item.account_id = Account.cash().id
            line_item.description = None
            line_item.amount = sum([x.amount.data for x in forms])
            line_item.no = no
            self.__obj.line_items.append(line_item)
            self.form.is_modified = True
        self.to_keep.add(line_item.id)
    def _sort_line_item_forms(self, forms: list[LineItemForm]) -> None:
        """Sorts the line item sub-forms.
        :param forms: The line item sub-forms.
        :return: None.
        """
        missing_no: int = 100 if len(self.__no_by_id) == 0 \
            else max(self.__no_by_id.values()) + 100
        ord_by_form: dict[LineItemForm, int] \
            = {forms[i]: i for i in range(len(forms))}
        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
                                  missing_no if x.id.data is None else
                                  self.__no_by_id.get(x.id.data, missing_no),
                                  ord_by_form.get(x)))
    def _sort_currency_forms(self, forms: list[CurrencyForm]) -> None:
        """Sorts the currency forms.
        :param forms: The currency forms.
        :return: None.
        """
        missing_no: int = len(self.__currencies) + 100
        no_by_code: dict[str, int] = {self.__currencies[i].code: i
                                      for i in range(len(self.__currencies))}
        ord_by_form: dict[CurrencyForm, int] \
            = {forms[i]: i for i in range(len(forms))}
        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
                                  no_by_code.get(x.code.data, missing_no),
                                  ord_by_form.get(x)))
 class CashReceiptJournalEntryForm(JournalEntryForm):
    """The form to create or edit a cash receipt journal entry."""
    date = DateField(
        validators=[DATE_REQUIRED,
                    NotBeforeOriginalLineItems(),
                    NotAfterOffsetItems()])
    """The date."""
    currencies = FieldList(FormField(CashReceiptCurrencyForm), name="currency",
                           validators=[NeedSomeCurrencies()])
    """The line items categorized by their currencies."""
    note = TextAreaField(filters=[strip_multiline_text])
    """The note."""
    whole_form = BooleanField(
        validators=[CannotDeleteOriginalLineItemsWithOffset()])
    """The pseudo field for the whole form validators."""
    def __init__(self, *args, **kwargs):
        super().__init__(*args, **kwargs)
        self._is_need_receivable = True
        class Collector(LineItemCollector[CashReceiptJournalEntryForm]):
            """The line item collector for the cash receipt journal entries."""
            def collect(self) -> None:
                currencies: list[CashReceiptCurrencyForm] \
                    = [x.form for x in self.form.currencies]
                self._sort_currency_forms(currencies)
                for currency in currencies:
                    # The debit cash line item
                    self._make_cash_line_item(list(currency.credit), True,
                                              currency.code.data,
                                              self._debit_no)
                    self._debit_no = self._debit_no + 1
                    # The credit forms
                    credit_forms: list[CreditLineItemForm] \
                        = [x.form for x in currency.credit]
                    self._sort_line_item_forms(credit_forms)
                    for credit_form in credit_forms:
                        self._add_line_item(credit_form, currency.code.data,
                                            self._credit_no)
                        self._credit_no = self._credit_no + 1
        self.collector = Collector
 class CashDisbursementJournalEntryForm(JournalEntryForm):
    """The form to create or edit a cash disbursement journal entry."""
    date = DateField(
        validators=[DATE_REQUIRED,
                    NotBeforeOriginalLineItems(),
                    NotAfterOffsetItems()])
    """The date."""
    currencies = FieldList(FormField(CashDisbursementCurrencyForm),
                           name="currency",
                           validators=[NeedSomeCurrencies()])
    """The line items categorized by their currencies."""
    note = TextAreaField(filters=[strip_multiline_text])
    """The note."""
    whole_form = BooleanField(
        validators=[CannotDeleteOriginalLineItemsWithOffset()])
    """The pseudo field for the whole form validators."""
    def __init__(self, *args, **kwargs):
        super().__init__(*args, **kwargs)
        self._is_need_payable = True
        class Collector(LineItemCollector[CashDisbursementJournalEntryForm]):
            """The line item collector for the cash disbursement journal
            entries."""
            def collect(self) -> None:
                currencies: list[CashDisbursementCurrencyForm] \
                    = [x.form for x in self.form.currencies]
                self._sort_currency_forms(currencies)
                for currency in currencies:
                    # The debit forms
                    debit_forms: list[DebitLineItemForm] \
                        = [x.form for x in currency.debit]
                    self._sort_line_item_forms(debit_forms)
                    for debit_form in debit_forms:
                        self._add_line_item(debit_form, currency.code.data,
                                            self._debit_no)
                        self._debit_no = self._debit_no + 1
                    # The credit forms
                    self._make_cash_line_item(list(currency.debit), False,
                                              currency.code.data,
                                              self._credit_no)
                    self._credit_no = self._credit_no + 1
        self.collector = Collector
 class TransferJournalEntryForm(JournalEntryForm):
    """The form to create or edit a transfer journal entry."""
    date = DateField(
        validators=[DATE_REQUIRED,
                    NotBeforeOriginalLineItems(),
                    NotAfterOffsetItems()])
    """The date."""
    currencies = FieldList(FormField(TransferCurrencyForm), name="currency",
                           validators=[NeedSomeCurrencies()])
    """The line items categorized by their currencies."""
    note = TextAreaField(filters=[strip_multiline_text])
    """The note."""
    whole_form = BooleanField(
        validators=[CannotDeleteOriginalLineItemsWithOffset()])
    """The pseudo field for the whole form validators."""
    def __init__(self, *args, **kwargs):
        super().__init__(*args, **kwargs)
        self._is_need_payable = True
        self._is_need_receivable = True
        class Collector(LineItemCollector[TransferJournalEntryForm]):
            """The line item collector for the transfer journal entries."""
            def collect(self) -> None:
                currencies: list[TransferCurrencyForm] \
                    = [x.form for x in self.form.currencies]
                self._sort_currency_forms(currencies)
                for currency in currencies:
                    # The debit forms
                    debit_forms: list[DebitLineItemForm] \
                        = [x.form for x in currency.debit]
                    self._sort_line_item_forms(debit_forms)
                    for debit_form in debit_forms:
                        self._add_line_item(debit_form, currency.code.data,
                                            self._debit_no)
                        self._debit_no = self._debit_no + 1
                    # The credit forms
                    credit_forms: list[CreditLineItemForm] \
                        = [x.form for x in currency.credit]
                    self._sort_line_item_forms(credit_forms)
                    for credit_form in credit_forms:
                        self._add_line_item(credit_form, currency.code.data,
                                            self._credit_no)
                        self._credit_no = self._credit_no + 1
        self.collector = Collector
--- a/src/accounting/journal_entry/forms/line_item.py
+++ b/src/accounting/journal_entry/forms/line_item.py
@ -1,507 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 #  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 line item sub-forms for the journal entry management.
 """
 import datetime as dt
 from decimal import Decimal
 import sqlalchemy as sa
 from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from sqlalchemy.orm import selectinload
 from wtforms import StringField, ValidationError, DecimalField, IntegerField
 from wtforms.validators import Optional
 from accounting import db
 from accounting.forms import ACCOUNT_REQUIRED, AccountExists, IsDebitAccount, \
    IsCreditAccount
 from accounting.locale import lazy_gettext
 from accounting.models import Account, JournalEntry, JournalEntryLineItem
 from accounting.template_filters import format_amount
 from accounting.utils.random_id import new_id
 from accounting.utils.strip_text import strip_text
 from accounting.utils.user import get_current_user_pk
 class OriginalLineItemExists:
    """The validator to check if the original line item exists."""
    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
        if field.data is None:
            return
        if db.session.get(JournalEntryLineItem, field.data) is None:
            raise ValidationError(lazy_gettext(
                "The original line item does not exist."))
 class OriginalLineItemOppositeDebitCredit:
    """The validator to check if the original line item is on the opposite
    debit or credit."""
    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
        if field.data is None:
            return
        original_line_item: JournalEntryLineItem | None \
            = db.session.get(JournalEntryLineItem, field.data)
        if original_line_item is None:
            return
        if isinstance(form, CreditLineItemForm) \
                and original_line_item.is_debit:
            return
        if isinstance(form, DebitLineItemForm) \
                and not original_line_item.is_debit:
            return
        raise ValidationError(lazy_gettext(
            "The original line item is on the same debit or credit."))
 class OriginalLineItemNeedOffset:
    """The validator to check if the original line item needs offset."""
    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
        if field.data is None:
            return
        original_line_item: JournalEntryLineItem | None \
            = db.session.get(JournalEntryLineItem, field.data)
        if original_line_item is None:
            return
        if not original_line_item.account.is_need_offset:
            raise ValidationError(lazy_gettext(
                "The original line item does not need offset."))
 class OriginalLineItemNotOffset:
    """The validator to check if the original line item is not itself an
    offset item."""
    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
        if field.data is None:
            return
        original_line_item: JournalEntryLineItem | None \
            = db.session.get(JournalEntryLineItem, field.data)
        if original_line_item is None:
            return
        if original_line_item.original_line_item_id is not None:
            raise ValidationError(lazy_gettext(
                "The original line item cannot be an offset item."))
 class SameAccountAsOriginalLineItem:
    """The validator to check if the account is the same as the
    original line item."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        assert isinstance(form, LineItemForm)
        if field.data is None or form.original_line_item_id.data is None:
            return
        original_line_item: JournalEntryLineItem | None \
            = db.session.get(JournalEntryLineItem,
                             form.original_line_item_id.data)
        if original_line_item is None:
            return
        if field.data != original_line_item.account_code:
            raise ValidationError(lazy_gettext(
                "The account must be the same as the original line item."))
 class KeepAccountWhenHavingOffset:
    """The validator to check if the account is the same when having offset."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        assert isinstance(form, LineItemForm)
        if field.data is None or form.id.data is None:
            return
        line_item: JournalEntryLineItem | None \
            = db.session.get(JournalEntryLineItem, form.id.data)
        if line_item is None or len(line_item.offsets) == 0:
            return
        if field.data != line_item.account_code:
            raise ValidationError(lazy_gettext(
                "The account must not be changed when there is offset."))
 class NotStartPayableFromDebit:
    """The validator to check that a payable line item does not start from
    debit."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        assert isinstance(form, DebitLineItemForm)
        if field.data is None \
                or field.data[0] != "2" \
                or form.original_line_item_id.data is not None:
            return
        account: Account | None = Account.find_by_code(field.data)
        if account is not None and account.is_need_offset:
            raise ValidationError(lazy_gettext(
                "A payable line item cannot start from debit."))
 class NotStartReceivableFromCredit:
    """The validator to check that a receivable line item does not start
    from credit."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        assert isinstance(form, CreditLineItemForm)
        if field.data is None \
                or field.data[0] != "1" \
                or form.original_line_item_id.data is not None:
            return
        account: Account | None = Account.find_by_code(field.data)
        if account is not None and account.is_need_offset:
            raise ValidationError(lazy_gettext(
                "A receivable line item cannot start from credit."))
 class PositiveAmount:
    """The validator to check if the amount is positive."""
    def __call__(self, form: FlaskForm, field: DecimalField) -> None:
        if field.data is None:
            return
        if field.data <= 0:
            raise ValidationError(lazy_gettext(
                "Please fill in a positive amount."))
 class NotExceedingOriginalLineItemNetBalance:
    """The validator to check if the amount exceeds the net balance of the
    original line item."""
    def __call__(self, form: FlaskForm, field: DecimalField) -> None:
        assert isinstance(form, LineItemForm)
        if field.data is None or form.original_line_item_id.data is None:
            return
        original_line_item: JournalEntryLineItem | None \
            = db.session.get(JournalEntryLineItem,
                             form.original_line_item_id.data)
        if original_line_item is None:
            return
        is_debit: bool = isinstance(form, DebitLineItemForm)
        existing_line_item_id: set[int] = set()
        if form.journal_entry_form.obj is not None:
            existing_line_item_id \
                = {x.id for x in form.journal_entry_form.obj.line_items}
        offset_total_func: sa.Function = sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit == is_debit,
             JournalEntryLineItem.amount),
            else_=-JournalEntryLineItem.amount))
        offset_total_but_form: Decimal | None = db.session.scalar(
            sa.select(offset_total_func)
            .filter(JournalEntryLineItem.original_line_item_id
                    == original_line_item.id,
                    JournalEntryLineItem.id.not_in(existing_line_item_id)))
        if offset_total_but_form is None:
            offset_total_but_form = Decimal("0")
        offset_total_on_form: Decimal = sum(
            [x.amount.data for x in form.journal_entry_form.line_items
             if x.original_line_item_id.data == original_line_item.id
             and x.amount != field and x.amount.data is not None])
        net_balance: Decimal = original_line_item.amount \
            - offset_total_but_form - offset_total_on_form
        if field.data > net_balance:
            raise ValidationError(lazy_gettext(
                "The amount must not exceed the net balance %(balance)s of the"
                " original line item.", balance=format_amount(net_balance)))
 class NotLessThanOffsetTotal:
    """The validator to check if the amount is less than the offset total."""
    def __call__(self, form: FlaskForm, field: DecimalField) -> None:
        assert isinstance(form, LineItemForm)
        if field.data is None or form.id.data is None:
            return
        is_debit: bool = isinstance(form, DebitLineItemForm)
        select_offset_total: sa.Select = sa.select(sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit != is_debit,
             JournalEntryLineItem.amount),
            else_=-JournalEntryLineItem.amount)))\
            .filter(JournalEntryLineItem.original_line_item_id == form.id.data)
        offset_total: Decimal | None = db.session.scalar(select_offset_total)
        if offset_total is not None and field.data < offset_total:
            raise ValidationError(lazy_gettext(
                "The amount must not be less than the offset total %(total)s.",
                total=format_amount(offset_total)))
 class LineItemForm(FlaskForm):
    """The base form to create or edit a line item."""
    id = IntegerField()
    """The existing line item ID."""
    no = IntegerField()
    """The order in the currency."""
    original_line_item_id = IntegerField()
    """The Id of the original line item."""
    account_code = StringField()
    """The account code."""
    description = StringField()
    """The description."""
    amount = DecimalField()
    """The amount."""
    def __init__(self, *args, **kwargs):
        """Constructs a base line item form.
        :param args: The arguments.
        :param kwargs: The keyword arguments.
        """
        super().__init__(*args, **kwargs)
        from .journal_entry import JournalEntryForm
        self.journal_entry_form: JournalEntryForm | None = None
        """The source journal entry form."""
    @property
    def account_title(self) -> str:
        """Returns the title of the account.
        :return: The title of the account.
        """
        if self.account_code.data is None:
            return ""
        account: Account | None = Account.find_by_code(self.account_code.data)
        if account is None:
            return ""
        return account.title
    @property
    def account_text(self) -> str:
        """Returns the text representation of the account.
        :return: The text representation of the account.
        """
        if self.account_code.data is None:
            return ""
        account: Account | None = Account.find_by_code(self.account_code.data)
        if account is None:
            return ""
        return str(account)
    @property
    def __original_line_item(self) -> JournalEntryLineItem | None:
        """Returns the original line item.
        :return: The original line item.
        """
        if not hasattr(self, "____original_line_item"):
            def get_line_item() -> JournalEntryLineItem | None:
                if self.original_line_item_id.data is None:
                    return None
                return db.session.get(JournalEntryLineItem,
                                      self.original_line_item_id.data)
            setattr(self, "____original_line_item", get_line_item())
        return getattr(self, "____original_line_item")
    @property
    def original_line_item_date(self) -> dt.date | None:
        """Returns the text representation of the original line item.
        :return: The text representation of the original line item.
        """
        return None if self.__original_line_item is None \
            else self.__original_line_item.journal_entry.date
    @property
    def original_line_item_text(self) -> str | None:
        """Returns the text representation of the original line item.
        :return: The text representation of the original line item.
        """
        return None if self.__original_line_item is None \
            else str(self.__original_line_item)
    @property
    def is_need_offset(self) -> bool:
        """Returns whether the line item needs offset.
        :return: True if the line item needs offset, or False otherwise.
        """
        if self.account_code.data is None:
            return False
        if self.account_code.data[0] == "1":
            if isinstance(self, CreditLineItemForm):
                return False
        elif self.account_code.data[0] == "2":
            if isinstance(self, DebitLineItemForm):
                return False
        else:
            return False
        account: Account | None = Account.find_by_code(self.account_code.data)
        return account is not None and account.is_need_offset
    @property
    def offsets(self) -> list[JournalEntryLineItem]:
        """Returns the offsets.
        :return: The offsets.
        """
        if not hasattr(self, "__offsets"):
            def get_offsets() -> list[JournalEntryLineItem]:
                if not self.is_need_offset or self.id.data is None:
                    return []
                return JournalEntryLineItem.query.join(JournalEntry)\
                    .filter(JournalEntryLineItem.original_line_item_id
                            == self.id.data)\
                    .order_by(JournalEntry.date, JournalEntry.no,
                              JournalEntryLineItem.no)\
                    .options(selectinload(JournalEntryLineItem.journal_entry),
                             selectinload(JournalEntryLineItem.account)).all()
            setattr(self, "__offsets", get_offsets())
        return getattr(self, "__offsets")
    @property
    def offset_total(self) -> Decimal | None:
        """Returns the total amount of the offsets.
        :return: The total amount of the offsets.
        """
        if not hasattr(self, "__offset_total"):
            def get_offset_total():
                if not self.is_need_offset or self.id.data is None:
                    return None
                is_debit: bool = isinstance(self, DebitLineItemForm)
                return sum([x.amount if x.is_debit != is_debit else -x.amount
                            for x in self.offsets])
            setattr(self, "__offset_total", get_offset_total())
        return getattr(self, "__offset_total")
    @property
    def net_balance(self) -> Decimal | None:
        """Returns the net balance.
        :return: The net balance.
        """
        if not self.is_need_offset or self.id.data is None \
                or self.amount.data is None:
            return None
        return self.amount.data - self.offset_total
    @property
    def all_errors(self) -> list[str | LazyString]:
        """Returns all the errors of the form.
        :return: All the errors of the form.
        """
        all_errors: list[str | LazyString] = []
        for key in self.errors:
            if key != "csrf_token":
                all_errors.extend(self.errors[key])
        return all_errors
 class DebitLineItemForm(LineItemForm):
    """The form to create or edit a debit line item."""
    id = IntegerField()
    """The existing line item ID."""
    no = IntegerField()
    """The order in the currency."""
    original_line_item_id = IntegerField(
        validators=[Optional(),
                    OriginalLineItemExists(),
                    OriginalLineItemOppositeDebitCredit(),
                    OriginalLineItemNeedOffset(),
                    OriginalLineItemNotOffset()])
    """The ID of the original line item."""
    account_code = StringField(
        filters=[strip_text],
        validators=[
            ACCOUNT_REQUIRED,
            AccountExists(),
            IsDebitAccount(lazy_gettext(
                "This account is not for debit line items.")),
            SameAccountAsOriginalLineItem(),
            KeepAccountWhenHavingOffset(),
            NotStartPayableFromDebit()])
    """The account code."""
    description = StringField(filters=[strip_text])
    """The description."""
    amount = DecimalField(
        validators=[PositiveAmount(),
                    NotExceedingOriginalLineItemNetBalance(),
                    NotLessThanOffsetTotal()])
    """The amount."""
    def populate_obj(self, obj: JournalEntryLineItem) -> None:
        """Populates the form data into a line item object.
        :param obj: The line item object.
        :return: None.
        """
        is_new: bool = obj.id is None
        if is_new:
            obj.id = new_id(JournalEntryLineItem)
        obj.original_line_item_id = self.original_line_item_id.data
        obj.account_id = Account.find_by_code(self.account_code.data).id
        obj.description = self.description.data
        obj.is_debit = True
        obj.amount = self.amount.data
        if is_new:
            current_user_pk: int = get_current_user_pk()
            obj.created_by_id = current_user_pk
            obj.updated_by_id = current_user_pk
 class CreditLineItemForm(LineItemForm):
    """The form to create or edit a credit line item."""
    id = IntegerField()
    """The existing line item ID."""
    no = IntegerField()
    """The order in the currency."""
    original_line_item_id = IntegerField(
        validators=[Optional(),
                    OriginalLineItemExists(),
                    OriginalLineItemOppositeDebitCredit(),
                    OriginalLineItemNeedOffset(),
                    OriginalLineItemNotOffset()])
    """The ID of the original line item."""
    account_code = StringField(
        filters=[strip_text],
        validators=[
            ACCOUNT_REQUIRED,
            AccountExists(),
            IsCreditAccount(lazy_gettext(
                "This account is not for credit line items.")),
            SameAccountAsOriginalLineItem(),
            KeepAccountWhenHavingOffset(),
            NotStartReceivableFromCredit()])
    """The account code."""
    description = StringField(filters=[strip_text])
    """The description."""
    amount = DecimalField(
        validators=[PositiveAmount(),
                    NotExceedingOriginalLineItemNetBalance(),
                    NotLessThanOffsetTotal()])
    """The amount."""
    def populate_obj(self, obj: JournalEntryLineItem) -> None:
        """Populates the form data into a line item object.
        :param obj: The line item object.
        :return: None.
        """
        is_new: bool = obj.id is None
        if is_new:
            obj.id = new_id(JournalEntryLineItem)
        obj.original_line_item_id = self.original_line_item_id.data
        obj.account_id = Account.find_by_code(self.account_code.data).id
        obj.description = self.description.data
        obj.is_debit = False
        obj.amount = self.amount.data
        if is_new:
            current_user_pk: int = get_current_user_pk()
            obj.created_by_id = current_user_pk
            obj.updated_by_id = current_user_pk
--- a/src/accounting/journal_entry/forms/reorder.py
+++ b/src/accounting/journal_entry/forms/reorder.py
@ -1,95 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 #  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 reorder forms for the journal entry management.
 """
 import datetime as dt
 import sqlalchemy as sa
 from flask import request
 from accounting import db
 from accounting.models import JournalEntry
 def sort_journal_entries_in(date: dt.date, exclude: int | None = None) -> None:
    """Sorts the journal entries under a date after changing the date or
    deleting a journal entry.
    :param date: The date of the journal entry.
    :param exclude: The journal entry ID to exclude.
    :return: None.
    """
    conditions: list[sa.BinaryExpression] = [JournalEntry.date == date]
    if exclude is not None:
        conditions.append(JournalEntry.id != exclude)
    journal_entries: list[JournalEntry] = JournalEntry.query\
        .filter(*conditions)\
        .order_by(JournalEntry.no).all()
    for i in range(len(journal_entries)):
        if journal_entries[i].no != i + 1:
            journal_entries[i].no = i + 1
 class JournalEntryReorderForm:
    """The form to reorder the journal entries."""
    def __init__(self, date: dt.date):
        """Constructs the form to reorder the journal entries in a day.
        :param date: The date.
        """
        self.date: dt.date = date
        """The date."""
        self.is_modified: bool = False
        """Whether the order is modified."""
    def save_order(self) -> None:
        """Saves the order of the account.
        :return:
        """
        journal_entries: list[JournalEntry] = JournalEntry.query\
            .filter(JournalEntry.date == self.date).all()
        # Collects the specified order.
        orders: dict[JournalEntry, int] = {}
        for journal_entry in journal_entries:
            if f"{journal_entry.id}-no" in request.form:
                try:
                    orders[journal_entry] \
                        = int(request.form[f"{journal_entry.id}-no"])
                except ValueError:
                    pass
        # Missing and invalid orders are appended to the end.
        missing: list[JournalEntry] \
            = [x for x in journal_entries if x not in orders]
        if len(missing) > 0:
            next_no: int = 1 if len(orders) == 0 else max(orders.values()) + 1
            for journal_entry in missing:
                orders[journal_entry] = next_no
        # Sort by the specified order first, and their original order.
        journal_entries.sort(key=lambda x: (orders[x], x.no))
        # Update the orders.
        with db.session.no_autoflush:
            for i in range(len(journal_entries)):
                if journal_entries[i].no != i + 1:
                    journal_entries[i].no = i + 1
                    self.is_modified = True
--- a/src/accounting/journal_entry/template_filters.py
+++ b/src/accounting/journal_entry/template_filters.py
@ -1,82 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/25
 #  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 template filters for the journal entry management.
 """
 from decimal import Decimal
 from html import escape
 from urllib.parse import ParseResult, urlparse, parse_qsl, urlencode, \
    urlunparse
 from flask import request
 def with_type(uri: str) -> str:
    """Adds the journal entry type to the URI, if it is specified.
    :param uri: The URI.
    :return: The result URL, optionally with the journal entry type added.
    """
    if "as" not in request.args:
        return uri
    uri_p: ParseResult = urlparse(uri)
    params: list[tuple[str, str]] = parse_qsl(uri_p.query)
    params = [x for x in params if x[0] != "as"]
    params.append(("as", request.args["as"]))
    parts: list[str] = list(uri_p)
    parts[4] = urlencode(params)
    return urlunparse(parts)
 def to_transfer(uri: str) -> str:
    """Adds the transfer journal entry type to the URI.
    :param uri: The URI.
    :return: The result URL, with the transfer journal entry type added.
    """
    uri_p: ParseResult = urlparse(uri)
    params: list[tuple[str, str]] = parse_qsl(uri_p.query)
    params = [x for x in params if x[0] != "as"]
    params.append(("as", "transfer"))
    parts: list[str] = list(uri_p)
    parts[4] = urlencode(params)
    return urlunparse(parts)
 def format_amount_input(value: Decimal | None) -> str:
    """Format an amount for an input value.
    :param value: The amount.
    :return: The formatted amount text for an input value.
    """
    if value is None:
        return ""
    whole: int = int(value)
    frac: Decimal = (value - whole).normalize()
    return str(whole) + str(frac)[1:]
 def text2html(value: str) -> str:
    """Converts plain text into HTML.
    :param value: The plain text.
    :return: The HTML.
    """
    s: str = escape(value)
    s = s.replace("\n", "<br>")
    s = s.replace("  ", " &nbsp;")
    return s
--- a/src/accounting/journal_entry/utils/init.py
+++ b/src/accounting/journal_entry/utils/init.py
@ -1,19 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 #  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 utilities for the journal entry management.
 """
--- a/src/accounting/journal_entry/utils/account_option.py
+++ b/src/accounting/journal_entry/utils/account_option.py
@ -1,51 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 #  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 account option for the journal entry management.
 """
 from accounting.models import Account
 class AccountOption:
    """An account option."""
    def __init__(self, account: Account):
        """Constructs an account option.
        :param account: The account.
        """
        self.id: str = account.id
        """The account ID."""
        self.code: str = account.code
        """The account code."""
        self.title: str = account.title
        """The account title."""
        self.query_values: list[str] = account.query_values
        """The values to be queried."""
        self.__str: str = str(account)
        """The string representation of the account option."""
        self.is_in_use: bool = False
        """True if this account is in use, or False otherwise."""
        self.is_need_offset: bool = account.is_need_offset
        """True if this account needs offset, or False otherwise."""
    def __str__(self) -> str:
        """Returns the string representation of the account option.
        :return: The string representation of the account option.
        """
        return self.__str
--- a/src/accounting/journal_entry/utils/description_editor.py
+++ b/src/accounting/journal_entry/utils/description_editor.py
@ -1,357 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/27
 #  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 description editor.
 """
 import re
 from typing import Literal
 import sqlalchemy as sa
 from accounting import db
 from accounting.models import Account, JournalEntryLineItem
 from accounting.utils.options import options, Recurring
 class DescriptionAccount:
    """An account for a description tag."""
    def __init__(self, account: Account, freq: int):
        """Constructs an account for a description tag.
        :param account: The account.
        :param freq: The frequency of the tag with the account.
        """
        self.__account: Account = account
        """The account."""
        self.id: int = account.id
        """The account ID."""
        self.code: str = account.code
        """The account code."""
        self.is_need_offset: bool = account.is_need_offset
        """Whether the journal entry line items of this account need offset."""
        self.freq: int = freq
        """The frequency of the tag with the account."""
    def __str__(self) -> str:
        """Returns the string representation of the account.
        :return: The string representation of the account.
        """
        return str(self.__account)
    @property
    def title(self) -> str:
        """Returns the account title.
        :return: The account title.
        """
        return self.__account.title
    def add_freq(self, freq: int) -> None:
        """Adds the frequency of an account.
        :param freq: The frequency of the tag name with the account.
        :return: None.
        """
        self.freq = self.freq + freq
 class DescriptionTag:
    """A description tag."""
    def __init__(self, name: str):
        """Constructs a description tag.
        :param name: The tag name.
        """
        self.name: str = name
        """The tag name."""
        self.__account_dict: dict[int, DescriptionAccount] = {}
        """The accounts that come with the tag, in the order of their
        frequency."""
        self.freq: int = 0
        """The frequency of the tag."""
    def __str__(self) -> str:
        """Returns the string representation of the tag.
        :return: The string representation of the tag.
        """
        return self.name
    def add_account(self, account: Account, freq: int):
        """Adds an account.
        :param account: The associated account.
        :param freq: The frequency of the tag name with the account.
        :return: None.
        """
        self.__account_dict[account.id] = DescriptionAccount(account, freq)
        self.freq = self.freq + freq
    @property
    def accounts(self) -> list[DescriptionAccount]:
        """Returns the accounts by the order of their frequencies.
        :return: The accounts by the order of their frequencies.
        """
        return sorted(self.__account_dict.values(), key=lambda x: -x.freq)
    @property
    def account_codes(self) -> list[str]:
        """Returns the account codes by the order of their frequencies.
        :return: The account codes by the order of their frequencies.
        """
        return [x.code for x in self.accounts]
 class DescriptionType:
    """A description type"""
    def __init__(self, type_id: Literal["general", "travel", "bus"]):
        """Constructs a description type.
        :param type_id: The type ID, either "general", "travel", or "bus".
        """
        self.id: Literal["general", "travel", "bus"] = type_id
        """The type ID."""
        self.__tag_dict: dict[str, DescriptionTag] = {}
        """A dictionary from the tag name to their corresponding tag."""
    def add_tag(self, name: str, account: Account, freq: int) -> None:
        """Adds a tag.
        :param name: The tag name.
        :param account: The associated account.
        :param freq: The frequency of the tag name with the account.
        :return: None.
        """
        if name not in self.__tag_dict:
            self.__tag_dict[name] = DescriptionTag(name)
        self.__tag_dict[name].add_account(account, freq)
    @property
    def tags(self) -> list[DescriptionTag]:
        """Returns the tags by the order of their frequencies.
        :return: The tags by the order of their frequencies.
        """
        return sorted(self.__tag_dict.values(), key=lambda x: -x.freq)
 class DescriptionRecurring:
    """A recurring transaction."""
    def __init__(self, name: str, account: Account, description_template: str):
        """Constructs a recurring transaction.
        :param name: The name.
        :param description_template: The description template.
        :param account: The account.
        """
        self.name: str = name
        """The name."""
        self.account: DescriptionAccount = DescriptionAccount(account, 0)
        """The account."""
        self.description_template: str = description_template
        """The description template."""
    @property
    def account_codes(self) -> list[str]:
        """Returns the account codes by the order of their frequencies.
        :return: The account codes by the order of their frequencies.
        """
        return [self.account.code]
 class DescriptionDebitCredit:
    """The description on debit or credit."""
    def __init__(self, debit_credit: Literal["debit", "credit"]):
        """Constructs the description on debit or credit.
        :param debit_credit: Either "debit" or "credit".
        """
        self.debit_credit: Literal["debit", "credit"] = debit_credit
        """Either debit or credit."""
        self.general: DescriptionType = DescriptionType("general")
        """The general tags."""
        self.travel: DescriptionType = DescriptionType("travel")
        """The travel tags."""
        self.bus: DescriptionType = DescriptionType("bus")
        """The bus tags."""
        self.__type_dict: dict[Literal["general", "travel", "bus"],
                               DescriptionType] \
            = {x.id: x for x in {self.general, self.travel, self.bus}}
        """A dictionary from the type ID to the corresponding tags."""
        self.recurring: list[DescriptionRecurring] = []
        """The recurring transactions."""
    def add_tag(self, tag_type: Literal["general", "travel", "bus"],
                name: str, account: Account, freq: int) -> None:
        """Adds a tag.
        :param tag_type: The tag type, either "general", "travel", or "bus".
        :param name: The name.
        :param account: The associated account.
        :param freq: The frequency of the tag name with the account.
        :return: None.
        """
        self.__type_dict[tag_type].add_tag(name, account, freq)
    @property
    def accounts(self) -> list[DescriptionAccount]:
        """Returns the suggested accounts of all tags in the description editor
        in debit or credit, in their frequency order.
        :return: The suggested accounts of all tags, in their frequency order.
        """
        accounts: dict[int, DescriptionAccount] = {}
        freq: dict[int, int] = {}
        for tag_type in self.__type_dict.values():
            for tag in tag_type.tags:
                for account in tag.accounts:
                    accounts[account.id] = account
                    if account.id not in freq:
                        freq[account.id] = 0
                    freq[account.id] \
                        = freq[account.id] + account.freq
        for recurring in self.recurring:
            accounts[recurring.account.id] = recurring.account
            if recurring.account.id not in freq:
                freq[recurring.account.id] = 0
        return [accounts[y] for y in sorted(freq.keys(),
                                            key=lambda x: -freq[x])]
 class DescriptionEditor:
    """The description editor."""
    def __init__(self):
        """Constructs the description editor."""
        self.debit: DescriptionDebitCredit = DescriptionDebitCredit("debit")
        """The debit tags."""
        self.credit: DescriptionDebitCredit = DescriptionDebitCredit("credit")
        """The credit tags."""
        self.__init_tags()
        self.__init_recurring()
    def __init_tags(self):
        """Initializes the tags.
        :return: None.
        """
        debit_credit: sa.Label = sa.case(
            (JournalEntryLineItem.is_debit, "debit"),
            else_="credit").label("debit_credit")
        tag_type: sa.Label = sa.case(
            (JournalEntryLineItem.description.like("_%—_%—_%→_%"), "bus"),
            (sa.or_(JournalEntryLineItem.description.like("_%—_%→_%"),
                    JournalEntryLineItem.description.like("_%—_%↔_%")),
             "travel"),
            else_="general").label("tag_type")
        tag: sa.Label = get_prefix(JournalEntryLineItem.description, "—")\
            .label("tag")
        select: sa.Select = sa.Select(debit_credit, tag_type, tag,
                                      JournalEntryLineItem.account_id,
                                      sa.func.count().label("freq"))\
            .filter(JournalEntryLineItem.description.is_not(None),
                    JournalEntryLineItem.description.like("_%—_%"),
                    JournalEntryLineItem.original_line_item_id.is_(None))\
            .group_by(debit_credit, tag_type, tag,
                      JournalEntryLineItem.account_id)
        result: list[sa.Row] = db.session.execute(select).all()
        accounts: dict[int, Account] \
            = {x.id: x for x in Account.query
               .filter(Account.id.in_({x.account_id for x in result})).all()}
        debit_credit_dict: dict[Literal["debit", "credit"],
                                DescriptionDebitCredit] \
            = {x.debit_credit: x for x in {self.debit, self.credit}}
        for row in result:
            debit_credit_dict[row.debit_credit].add_tag(
                row.tag_type, row.tag, accounts[row.account_id], row.freq)
    def __init_recurring(self) -> None:
        """Initializes the recurring transactions.
        :return: None.
        """
        recurring: Recurring = options.recurring
        accounts: dict[str, Account] \
            = self.__get_accounts(recurring.codes)
        self.debit.recurring \
            = [DescriptionRecurring(x.name, accounts[x.account_code],
                                    x.description_template)
               for x in recurring.expenses]
        self.credit.recurring \
            = [DescriptionRecurring(x.name, accounts[x.account_code],
                                    x.description_template)
               for x in recurring.incomes]
    @staticmethod
    def __get_accounts(codes: set[str]) -> dict[str, Account]:
        """Finds and returns the accounts by codes.
        :param codes: The account codes.
        :return: The account.
        """
        if len(codes) == 0:
            return {}
        def get_condition(code0: str) -> sa.BinaryExpression:
            m: re.Match = re.match(r"^(\d{4})-(\d{3})$", code0)
            assert m is not None,\
                f"Malformed account code \"{code0}\" for regular transactions."
            return sa.and_(Account.base_code == m.group(1),
                           Account.no == int(m.group(2)))
        conditions: list[sa.BinaryExpression] \
            = [get_condition(x) for x in codes]
        accounts: dict[str, Account] \
            = {x.code: x for x in
               Account.query.filter(sa.or_(*conditions)).all()}
        for code in codes:
            assert code in accounts,\
                f"Unknown account \"{code}\" for regular transactions."
        return accounts
 def get_prefix(string: str | sa.Column, separator: str | sa.Column) \
        -> sa.Function:
    """Returns the SQL function to find the prefix of a string.
    :param string: The string.
    :param separator: The separator.
    :return: The position of the substring, starting from 1.
    """
    return sa.func.substr(string, 0, get_position(string, separator))
 def get_position(string: str | sa.Column, substring: str | sa.Column) \
        -> sa.Function:
    """Returns the SQL function to find the position of a substring.
    :param string: The string.
    :param substring: The substring.
    :return: The position of the substring, starting from 1.
    """
    if db.engine.name == "postgresql":
        return sa.func.strpos(string, substring)
    return sa.func.instr(string, substring)
--- a/src/accounting/journal_entry/utils/operators.py
+++ b/src/accounting/journal_entry/utils/operators.py
@ -1,336 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
 #  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 operators for different journal entry types.
 """
 from abc import ABC, abstractmethod
 from typing import Type
 from flask import render_template, request, abort
 from flask_wtf import FlaskForm
 from accounting.journal_entry.forms import JournalEntryForm, \
    CashReceiptJournalEntryForm, CashDisbursementJournalEntryForm, \
    TransferJournalEntryForm
 from accounting.journal_entry.forms.line_item import LineItemForm
 from accounting.models import JournalEntry
 from accounting.template_globals import default_currency_code
 from accounting.utils.journal_entry_types import JournalEntryType
 class JournalEntryOperator(ABC):
    """The base journal entry operator."""
    CHECK_ORDER: int = -1
    """The order when checking the journal entry operator."""
    @property
    @abstractmethod
    def form(self) -> Type[JournalEntryForm]:
        """Returns the form class.
        :return: The form class.
        """
    @abstractmethod
    def render_create_template(self, form: FlaskForm) -> str:
        """Renders the template for the form to create a journal entry.
        :param form: The journal entry form.
        :return: the form to create a journal entry.
        """
    @abstractmethod
    def render_detail_template(self, journal_entry: JournalEntry) -> str:
        """Renders the template for the detail page.
        :param journal_entry: The journal entry.
        :return: the detail page.
        """
    @abstractmethod
    def render_edit_template(self, journal_entry: JournalEntry,
                             form: FlaskForm) -> str:
        """Renders the template for the form to edit a journal entry.
        :param journal_entry: The journal entry.
        :param form: The form.
        :return: the form to edit a journal entry.
        """
    @abstractmethod
    def is_my_type(self, journal_entry: JournalEntry) -> bool:
        """Checks and returns whether the journal entry belongs to the type.
        :param journal_entry: The journal entry.
        :return: True if the journal entry belongs to the type, or False
            otherwise.
        """
    @property
    def _line_item_template(self) -> str:
        """Renders and returns the template for the line item sub-form.
        :return: The template for the line item sub-form.
        """
        return render_template(
            "accounting/journal-entry/include/form-line-item.html",
            currency_index="CURRENCY_INDEX",
            debit_credit="DEBIT_CREDIT",
            line_item_index="LINE_ITEM_INDEX",
            form=LineItemForm())
 class CashReceiptJournalEntry(JournalEntryOperator):
    """A cash receipt journal entry."""
    CHECK_ORDER: int = 2
    """The order when checking the journal entry operator."""
    @property
    def form(self) -> Type[JournalEntryForm]:
        """Returns the form class.
        :return: The form class.
        """
        return CashReceiptJournalEntryForm
    def render_create_template(self, form: CashReceiptJournalEntryForm) -> str:
        """Renders the template for the form to create a journal entry.
        :param form: The journal entry form.
        :return: the form to create a journal entry.
        """
        return render_template(
            "accounting/journal-entry/receipt/create.html",
            form=form,
            journal_entry_type=JournalEntryType.CASH_RECEIPT,
            currency_template=self.__currency_template,
            line_item_template=self._line_item_template)
    def render_detail_template(self, journal_entry: JournalEntry) -> str:
        """Renders the template for the detail page.
        :param journal_entry: The journal entry.
        :return: the detail page.
        """
        return render_template("accounting/journal-entry/receipt/detail.html",
                               obj=journal_entry)
    def render_edit_template(self, journal_entry: JournalEntry,
                             form: CashReceiptJournalEntryForm) -> str:
        """Renders the template for the form to edit a journal entry.
        :param journal_entry: The journal entry.
        :param form: The form.
        :return: the form to edit a journal entry.
        """
        return render_template("accounting/journal-entry/receipt/edit.html",
                               journal_entry=journal_entry, form=form,
                               currency_template=self.__currency_template,
                               line_item_template=self._line_item_template)
    def is_my_type(self, journal_entry: JournalEntry) -> bool:
        """Checks and returns whether the journal entry belongs to the type.
        :param journal_entry: The journal entry.
        :return: True if the journal entry belongs to the type, or False
            otherwise.
        """
        return journal_entry.is_cash_receipt
    @property
    def __currency_template(self) -> str:
        """Renders and returns the template for the currency sub-form.
        :return: The template for the currency sub-form.
        """
        return render_template(
            "accounting/journal-entry/receipt/include/form-currency.html",
            currency_index="CURRENCY_INDEX",
            currency_code_data=default_currency_code(),
            credit_total="-")
 class CashDisbursementJournalEntry(JournalEntryOperator):
    """A cash disbursement journal entry."""
    CHECK_ORDER: int = 1
    """The order when checking the journal entry operator."""
    @property
    def form(self) -> Type[JournalEntryForm]:
        """Returns the form class.
        :return: The form class.
        """
        return CashDisbursementJournalEntryForm
    def render_create_template(self, form: CashDisbursementJournalEntryForm) \
            -> str:
        """Renders the template for the form to create a journal entry.
        :param form: The journal entry form.
        :return: the form to create a journal entry.
        """
        return render_template(
            "accounting/journal-entry/disbursement/create.html",
            form=form,
            journal_entry_type=JournalEntryType.CASH_DISBURSEMENT,
            currency_template=self.__currency_template,
            line_item_template=self._line_item_template)
    def render_detail_template(self, journal_entry: JournalEntry) -> str:
        """Renders the template for the detail page.
        :param journal_entry: The journal entry.
        :return: the detail page.
        """
        return render_template(
            "accounting/journal-entry/disbursement/detail.html",
            obj=journal_entry)
    def render_edit_template(self, journal_entry: JournalEntry,
                             form: CashDisbursementJournalEntryForm) -> str:
        """Renders the template for the form to edit a journal entry.
        :param journal_entry: The journal entry.
        :param form: The form.
        :return: the form to edit a journal entry.
        """
        return render_template(
            "accounting/journal-entry/disbursement/edit.html",
            journal_entry=journal_entry, form=form,
            currency_template=self.__currency_template,
            line_item_template=self._line_item_template)
    def is_my_type(self, journal_entry: JournalEntry) -> bool:
        """Checks and returns whether the journal entry belongs to the type.
        :param journal_entry: The journal entry.
        :return: True if the journal entry belongs to the type, or False
            otherwise.
        """
        return journal_entry.is_cash_disbursement
    @property
    def __currency_template(self) -> str:
        """Renders and returns the template for the currency sub-form.
        :return: The template for the currency sub-form.
        """
        return render_template(
            "accounting/journal-entry/disbursement/include/form-currency.html",
            currency_index="CURRENCY_INDEX",
            currency_code_data=default_currency_code(),
            debit_total="-")
 class TransferJournalEntry(JournalEntryOperator):
    """A transfer journal entry."""
    CHECK_ORDER: int = 3
    """The order when checking the journal entry operator."""
    @property
    def form(self) -> Type[JournalEntryForm]:
        """Returns the form class.
        :return: The form class.
        """
        return TransferJournalEntryForm
    def render_create_template(self, form: TransferJournalEntryForm) -> str:
        """Renders the template for the form to create a journal entry.
        :param form: The journal entry form.
        :return: the form to create a journal entry.
        """
        return render_template(
            "accounting/journal-entry/transfer/create.html",
            form=form,
            journal_entry_type=JournalEntryType.TRANSFER,
            currency_template=self.__currency_template,
            line_item_template=self._line_item_template)
    def render_detail_template(self, journal_entry: JournalEntry) -> str:
        """Renders the template for the detail page.
        :param journal_entry: The journal entry.
        :return: the detail page.
        """
        return render_template("accounting/journal-entry/transfer/detail.html",
                               obj=journal_entry)
    def render_edit_template(self, journal_entry: JournalEntry,
                             form: TransferJournalEntryForm) -> str:
        """Renders the template for the form to edit a journal entry.
        :param journal_entry: The journal entry.
        :param form: The form.
        :return: the form to edit a journal entry.
        """
        return render_template("accounting/journal-entry/transfer/edit.html",
                               journal_entry=journal_entry, form=form,
                               currency_template=self.__currency_template,
                               line_item_template=self._line_item_template)
    def is_my_type(self, journal_entry: JournalEntry) -> bool:
        """Checks and returns whether the journal entry belongs to the type.
        :param journal_entry: The journal entry.
        :return: True if the journal entry belongs to the type, or False
            otherwise.
        """
        return True
    @property
    def __currency_template(self) -> str:
        """Renders and returns the template for the currency sub-form.
        :return: The template for the currency sub-form.
        """
        return render_template(
            "accounting/journal-entry/transfer/include/form-currency.html",
            currency_index="CURRENCY_INDEX",
            currency_code_data=default_currency_code(),
            debit_total="-", credit_total="-")
 JOURNAL_ENTRY_TYPE_TO_OP: dict[JournalEntryType, JournalEntryOperator] \
    = {JournalEntryType.CASH_RECEIPT: CashReceiptJournalEntry(),
       JournalEntryType.CASH_DISBURSEMENT: CashDisbursementJournalEntry(),
       JournalEntryType.TRANSFER: TransferJournalEntry()}
 """The map from the journal entry types to their operators."""
 def get_journal_entry_op(journal_entry: JournalEntry,
                         is_check_as: bool = False) -> JournalEntryOperator:
    """Returns the journal entry operator that may be specified in the "as"
    query parameter.  If it is not specified, check the journal entry type from
    the journal entry.
    :param journal_entry: The journal entry.
    :param is_check_as: True to check the "as" parameter, or False otherwise.
    :return: None.
    """
    if is_check_as and "as" in request.args:
        type_dict: dict[str, JournalEntryType] \
            = {x.value: x for x in JournalEntryType}
        if request.args["as"] not in type_dict:
            abort(404)
        return JOURNAL_ENTRY_TYPE_TO_OP[type_dict[request.args["as"]]]
    for journal_entry_type in sorted(JOURNAL_ENTRY_TYPE_TO_OP.values(),
                                     key=lambda x: x.CHECK_ORDER):
        if journal_entry_type.is_my_type(journal_entry):
            return journal_entry_type
--- a/src/accounting/journal_entry/utils/original_line_items.py
+++ b/src/accounting/journal_entry/utils/original_line_items.py
@ -1,83 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 #  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 selectable original line items.
 """
 from decimal import Decimal
 import sqlalchemy as sa
 from sqlalchemy.orm import selectinload
 from accounting import db
 from accounting.models import Account, JournalEntry, JournalEntryLineItem
 from accounting.utils.offset_alias import offset_alias
 def get_selectable_original_line_items(
        line_item_id_on_form: set[int], is_payable: bool,
        is_receivable: bool) -> list[JournalEntryLineItem]:
    """Queries and returns the selectable original line items, with their net
    balances.  The offset amounts of the form is excluded.
    :param line_item_id_on_form: The ID of the line items on the form.
    :param is_payable: True to check the payable original line items, or False
        otherwise.
    :param is_receivable: True to check the receivable original line items, or
        False otherwise.
    :return: The selectable original line items, with their net balances.
    """
    assert is_payable or is_receivable
    offset: sa.Alias = offset_alias()
    net_balance: sa.Label = (JournalEntryLineItem.amount + sa.func.sum(sa.case(
        (offset.c.id.in_(line_item_id_on_form), 0),
        (offset.c.is_debit == JournalEntryLineItem.is_debit, offset.c.amount),
        else_=-offset.c.amount))).label("net_balance")
    conditions: list[sa.BinaryExpression] = [Account.is_need_offset]
    sub_conditions: list[sa.BinaryExpression] = []
    if is_payable:
        sub_conditions.append(sa.and_(Account.base_code.startswith("2"),
                                      sa.not_(JournalEntryLineItem.is_debit)))
    if is_receivable:
        sub_conditions.append(sa.and_(Account.base_code.startswith("1"),
                                      JournalEntryLineItem.is_debit))
    conditions.append(sa.or_(*sub_conditions))
    select_net_balances: sa.Select \
        = sa.select(JournalEntryLineItem.id, net_balance)\
        .join(Account)\
        .join(offset,
              JournalEntryLineItem.id == offset.c.original_line_item_id,
              isouter=True)\
        .filter(*conditions)\
        .group_by(JournalEntryLineItem.id)\
        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
    net_balances: dict[int, Decimal] \
        = {x.id: x.net_balance
           for x in db.session.execute(select_net_balances).all()}
    line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query\
        .filter(JournalEntryLineItem.id.in_({x for x in net_balances}))\
        .join(JournalEntry)\
        .order_by(JournalEntry.date, JournalEntry.no,
                  JournalEntryLineItem.is_debit, JournalEntryLineItem.no)\
        .options(selectinload(JournalEntryLineItem.currency),
                 selectinload(JournalEntryLineItem.account),
                 selectinload(JournalEntryLineItem.journal_entry)).all()
    line_items.reverse()
    for line_item in line_items:
        line_item.net_balance = line_item.amount \
            if net_balances[line_item.id] is None \
            else net_balances[line_item.id]
    return line_items
--- a/src/accounting/journal_entry/views.py
+++ b/src/accounting/journal_entry/views.py
@ -1,239 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
 #  Copyright (c) 2023-2024 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 views for the journal entry management.
 """
 import datetime as dt
 from urllib.parse import parse_qsl, urlencode
 import sqlalchemy as sa
 from flask import Blueprint, render_template, session, redirect, request, \
    flash, url_for
 from werkzeug.datastructures import ImmutableMultiDict
 from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import JournalEntry
 from accounting.utils.cast import s
 from accounting.utils.flash_errors import flash_form_errors
 from accounting.utils.journal_entry_types import JournalEntryType
 from accounting.utils.next_uri import inherit_next, or_next
 from accounting.utils.permission import has_permission, can_view, can_edit
 from accounting.utils.timezone import get_tz_today
 from accounting.utils.user import get_current_user_pk
 from .forms import sort_journal_entries_in, JournalEntryReorderForm
 from .template_filters import with_type, to_transfer, format_amount_input, \
    text2html
 from .utils.operators import JournalEntryOperator, JOURNAL_ENTRY_TYPE_TO_OP, \
    get_journal_entry_op
 bp: Blueprint = Blueprint("journal-entry", __name__)
 """The view blueprint for the journal entry management."""
 bp.add_app_template_filter(with_type, "accounting_journal_entry_with_type")
 bp.add_app_template_filter(to_transfer, "accounting_journal_entry_to_transfer")
 bp.add_app_template_filter(format_amount_input,
                           "accounting_journal_entry_format_amount_input")
 bp.add_app_template_filter(text2html, "accounting_journal_entry_text2html")
@bp.get("create/<journalEntryType:journal_entry_type>", endpoint="create")
@has_permission(can_edit)
 def show_add_journal_entry_form(journal_entry_type: JournalEntryType) -> str:
    """Shows the form to add a journal entry.
    :param journal_entry_type: The journal entry type.
    :return: The form to add a journal entry.
    """
    journal_entry_op: JournalEntryOperator \
        = JOURNAL_ENTRY_TYPE_TO_OP[journal_entry_type]
    form: journal_entry_op.form
    if "form" in session:
        form = journal_entry_op.form(
            ImmutableMultiDict(parse_qsl(session["form"])))
        del session["form"]
        form.validate()
    else:
        form = journal_entry_op.form()
        form.date.data = get_tz_today()
    return journal_entry_op.render_create_template(form)
@bp.post("store/<journalEntryType:journal_entry_type>", endpoint="store")
@has_permission(can_edit)
 def add_journal_entry(journal_entry_type: JournalEntryType) -> redirect:
    """Adds a journal entry.
    :param journal_entry_type: The journal entry type.
    :return: The redirection to the journal entry detail on success, or the
        journal entry creation form on error.
    """
    journal_entry_op: JournalEntryOperator \
        = JOURNAL_ENTRY_TYPE_TO_OP[journal_entry_type]
    form: journal_entry_op.form = journal_entry_op.form(request.form)
    if not form.validate():
        flash_form_errors(form)
        session["form"] = urlencode(list(request.form.items()))
        return redirect(inherit_next(with_type(
            url_for("accounting.journal-entry.create",
                    journal_entry_type=journal_entry_type))))
    journal_entry: JournalEntry = JournalEntry()
    form.populate_obj(journal_entry)
    db.session.add(journal_entry)
    db.session.commit()
    flash(s(lazy_gettext("The journal entry is added successfully.")),
          "success")
    return redirect(inherit_next(__get_detail_uri(journal_entry)))
@bp.get("<journalEntry:journal_entry>", endpoint="detail")
@has_permission(can_view)
 def show_journal_entry_detail(journal_entry: JournalEntry) -> str:
    """Shows the journal entry detail.
    :param journal_entry: The journal entry.
    :return: The detail.
    """
    journal_entry_op: JournalEntryOperator \
        = get_journal_entry_op(journal_entry)
    return journal_entry_op.render_detail_template(journal_entry)
@bp.get("<journalEntry:journal_entry>/edit", endpoint="edit")
@has_permission(can_edit)
 def show_journal_entry_edit_form(journal_entry: JournalEntry) -> str:
    """Shows the form to edit a journal entry.
    :param journal_entry: The journal entry.
    :return: The form to edit the journal entry.
    """
    journal_entry_op: JournalEntryOperator \
        = get_journal_entry_op(journal_entry, is_check_as=True)
    form: journal_entry_op.form
    if "form" in session:
        form = journal_entry_op.form(
            ImmutableMultiDict(parse_qsl(session["form"])))
        del session["form"]
        form.obj = journal_entry
        form.validate()
    else:
        form = journal_entry_op.form(obj=journal_entry)
    return journal_entry_op.render_edit_template(journal_entry, form)
@bp.post("<journalEntry:journal_entry>/update", endpoint="update")
@has_permission(can_edit)
 def update_journal_entry(journal_entry: JournalEntry) -> redirect:
    """Updates a journal entry.
    :param journal_entry: The journal entry.
    :return: The redirection to the journal entry detail on success, or the
        journal entry edit form on error.
    """
    journal_entry_op: JournalEntryOperator \
        = get_journal_entry_op(journal_entry, is_check_as=True)
    form: journal_entry_op.form = journal_entry_op.form(request.form)
    form.obj = journal_entry
    if not form.validate():
        flash_form_errors(form)
        session["form"] = urlencode(list(request.form.items()))
        return redirect(inherit_next(with_type(
            url_for("accounting.journal-entry.edit",
                    journal_entry=journal_entry))))
    with db.session.no_autoflush:
        form.populate_obj(journal_entry)
    if not form.is_modified:
        flash(s(lazy_gettext("The journal entry was not modified.")),
              "success")
        return redirect(inherit_next(__get_detail_uri(journal_entry)))
    journal_entry.updated_by_id = get_current_user_pk()
    journal_entry.updated_at = sa.func.now()
    db.session.commit()
    flash(s(lazy_gettext("The journal entry is updated successfully.")),
          "success")
    return redirect(inherit_next(__get_detail_uri(journal_entry)))
@bp.post("<journalEntry:journal_entry>/delete", endpoint="delete")
@has_permission(can_edit)
 def delete_journal_entry(journal_entry: JournalEntry) -> redirect:
    """Deletes a journal entry.
    :param journal_entry: The journal entry.
    :return: The redirection to the journal entry list on success, or the
        journal entry detail on error.
    """
    if not journal_entry.can_delete:
        flash(s(lazy_gettext("The journal entry cannot be deleted.")), "error")
        return redirect(inherit_next(__get_detail_uri(journal_entry)))
    journal_entry.delete()
    sort_journal_entries_in(journal_entry.date, journal_entry.id)
    db.session.commit()
    flash(s(lazy_gettext("The journal entry is deleted successfully.")),
          "success")
    return redirect(or_next(__get_default_page_uri()))
@bp.get("dates/<date:date>", endpoint="order")
@has_permission(can_view)
 def show_journal_entry_order(date: dt.date) -> str:
    """Shows the order of the journal entries in a same date.
    :param date: The date.
    :return: The order of the journal entries in the date.
    """
    journal_entries: list[JournalEntry] = JournalEntry.query \
        .filter(JournalEntry.date == date) \
        .order_by(JournalEntry.no).all()
    return render_template("accounting/journal-entry/order.html",
                           date=date, list=journal_entries)
@bp.post("dates/<date:date>", endpoint="sort")
@has_permission(can_edit)
 def sort_journal_entries(date: dt.date) -> redirect:
    """Reorders the journal entries in a date.
    :param date: The date.
    :return: The redirection to the incoming account or the account list.  The
        reordering operation does not fail.
    """
    form: JournalEntryReorderForm = JournalEntryReorderForm(date)
    form.save_order()
    if not form.is_modified:
        flash(s(lazy_gettext("The order was not modified.")), "success")
        return redirect(or_next(__get_default_page_uri()))
    db.session.commit()
    flash(s(lazy_gettext("The order is updated successfully.")), "success")
    return redirect(or_next(__get_default_page_uri()))
 def __get_detail_uri(journal_entry: JournalEntry) -> str:
    """Returns the detail URI of a journal entry.
    :param journal_entry: The journal entry.
    :return: The detail URI of the journal entry.
    """
    return url_for("accounting.journal-entry.detail",
                   journal_entry=journal_entry)
 def __get_default_page_uri() -> str:
    """Returns the URI for the default page.
    :return: The URI for the default page.
    """
    return url_for("accounting-report.default")
--- a/src/accounting/locale.py
+++ b/src/accounting/locale.py
@ -1,4 +1,4 @@
-# The Mia! Accounting Project.
+# The Mia! Accounting Flask Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 #  Copyright (c) 2023 imacat.
@ -25,10 +25,8 @@ from flask_babel import LazyString, Domain
 from flask_babel_js import JAVASCRIPT, c2js
 translation_dir: Path = Path(__file__).parent / "translations"
 """The directory of the translation files."""
 domain: Domain = Domain(translation_directories=[translation_dir],
                        domain="accounting")
 """The message domain."""
 def gettext(string, **variables) -> str:
@ -122,5 +120,6 @@ def init_app(app: Flask, bp: Blueprint) -> None:
    :param bp: The blueprint of the accounting application.
    :return: None.
    """
-    bp.add_url_rule("/_jstrans.js", "babel_catalog", __babel_js_catalog_view)
+    bp.add_url_rule("/_jstrans.js", "babel_catalog",
                    __babel_js_catalog_view)
    app.jinja_env.globals["A_"] = domain.gettext
--- a/src/accounting/models.py
+++ b/src/accounting/models.py
--- a/src/accounting/option/init.py
+++ b/src/accounting/option/init.py
@ -1,30 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
 #  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 option management.
 """
 from flask import Blueprint
 def init_app(bp: Blueprint) -> None:
    """Initialize the application.
    :param bp: The blueprint of the accounting application.
    :return: None.
    """
    from .views import bp as option_bp
    bp.register_blueprint(option_bp, url_prefix="/options")
--- a/src/accounting/option/forms.py
+++ b/src/accounting/option/forms.py
@ -1,269 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
 #  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 forms for the option management.
 """
 from flask import render_template
 from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from wtforms import StringField, FieldList, FormField, IntegerField
 from wtforms.validators import DataRequired, ValidationError
 from accounting.forms import ACCOUNT_REQUIRED, CurrencyExists, AccountExists, \
    IsDebitAccount, IsCreditAccount
 from accounting.locale import lazy_gettext
 from accounting.models import Account
 from accounting.utils.current_account import CurrentAccount
 from accounting.utils.options import Options
 from accounting.utils.strip_text import strip_text
 class CurrentAccountExists:
    """The validator to check that the current account exists."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None or field.data == CurrentAccount.CURRENT_AL_CODE:
            return
        if Account.find_by_code(field.data) is None:
            raise ValidationError(lazy_gettext(
                "The account does not exist."))
 class AccountNotCurrent:
    """The validator to check that the account is a current account."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None or field.data == CurrentAccount.CURRENT_AL_CODE:
            return
        if field.data[:2] not in {"11", "12", "21", "22"}:
            raise ValidationError(lazy_gettext(
                "This is not a current account."))
 class NotStartPayableFromExpense:
    """The validator to check that a payable line item does not start from
    expense."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None or field.data[0] != "2":
            return
        account: Account | None = Account.find_by_code(field.data)
        if account is not None and account.is_need_offset:
            raise ValidationError(lazy_gettext(
                "You cannot select a payable account as expense."))
 class NotStartReceivableFromIncome:
    """The validator to check that a receivable line item does not start
    from income."""
    def __call__(self, form: FlaskForm, field: StringField) -> None:
        if field.data is None or field.data[0] != "1":
            return
        account: Account | None = Account.find_by_code(field.data)
        if account is not None and account.is_need_offset:
            raise ValidationError(lazy_gettext(
                "You cannot select a receivable account as income."))
 class RecurringItemForm(FlaskForm):
    """The base sub-form to add or update the recurring item."""
    no = IntegerField()
    """The order number of this recurring item."""
    name = StringField()
    """The name of the recurring item."""
    account_code = StringField()
    """The account code."""
    description_template = StringField()
    """The description template."""
    @property
    def account_text(self) -> str | None:
        """Returns the account text.
        :return: The account text.
        """
        if self.account_code.data is None:
            return None
        account: Account | None = Account.find_by_code(self.account_code.data)
        return None if account is None else str(account)
    @property
    def all_errors(self) -> list[str | LazyString]:
        """Returns all the errors of the form.
        :return: All the errors of the form.
        """
        all_errors: list[str | LazyString] = []
        for key in self.errors:
            if key != "csrf_token":
                all_errors.extend(self.errors[key])
        return all_errors
 class RecurringExpenseForm(RecurringItemForm):
    """The sub-form to add or update the recurring expenses."""
    no = IntegerField()
    """The order number of this recurring item."""
    name = StringField(
        filters=[strip_text],
        validators=[DataRequired(lazy_gettext("Please fill in the name."))])
    """The name of the recurring item."""
    account_code = StringField(
        filters=[strip_text],
        validators=[
            ACCOUNT_REQUIRED,
            AccountExists(),
            IsDebitAccount(lazy_gettext("This account is not for expense.")),
            NotStartPayableFromExpense()])
    """The account code."""
    description_template = StringField(
        filters=[strip_text],
        validators=[
            DataRequired(lazy_gettext(
                "Please fill in the description template."))])
    """The template for the line item description."""
 class RecurringIncomeForm(RecurringItemForm):
    """The sub-form to add or update the recurring incomes."""
    no = IntegerField()
    """The order number of this recurring item."""
    name = StringField(
        filters=[strip_text],
        validators=[DataRequired(lazy_gettext("Please fill in the name."))])
    """The name of the recurring item."""
    account_code = StringField(
        filters=[strip_text],
        validators=[
            ACCOUNT_REQUIRED,
            AccountExists(),
            IsCreditAccount(lazy_gettext("This account is not for income.")),
            NotStartReceivableFromIncome()])
    """The account code."""
    description_template = StringField(
        filters=[strip_text],
        validators=[
            DataRequired(lazy_gettext(
                "Please fill in the description template."))])
    """The description template."""
 class RecurringForm(RecurringItemForm):
    """The sub-form for the recurring expenses and incomes."""
    expenses = FieldList(FormField(RecurringExpenseForm), name="expense")
    """The recurring expenses."""
    incomes = FieldList(FormField(RecurringIncomeForm), name="income")
    """The recurring incomes."""
    @property
    def item_template(self) -> str:
        """Returns the template of a recurring item.
        :return: The template of a recurring item.
        """
        return render_template(
            "accounting/option/include/form-recurring-item.html",
            expense_income="EXPENSE_INCOME",
            item_index="ITEM_INDEX",
            form=RecurringItemForm())
    @property
    def expense_accounts(self) -> list[Account]:
        """The expense accounts.
        :return: None.
        """
        return Account.selectable_debit()
    @property
    def income_accounts(self) -> list[Account]:
        """The income accounts.
        :return: None.
        """
        return Account.selectable_credit()
    @property
    def as_data(self) -> dict[str, list[tuple[str, str, str]]]:
        """Returns the form data.
        :return: The form data.
        """
        def as_tuple(item: RecurringItemForm) -> tuple[str, str, str]:
            return (item.name.data, item.account_code.data,
                    item.description_template.data)
        expenses: list[RecurringItemForm] = [x.form for x in self.expenses]
        self.__sort_item_forms(expenses)
        incomes: list[RecurringItemForm] = [x.form for x in self.incomes]
        self.__sort_item_forms(incomes)
        return {"expense": [as_tuple(x) for x in expenses],
                "income": [as_tuple(x) for x in incomes]}
    @staticmethod
    def __sort_item_forms(forms: list[RecurringItemForm]) -> None:
        """Sorts the recurring item sub-forms.
        :param forms: The recurring item sub-forms.
        :return: None.
        """
        ord_by_form: dict[RecurringItemForm, int] \
            = {forms[i]: i for i in range(len(forms))}
        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
                                  ord_by_form.get(x)))
 class OptionForm(FlaskForm):
    """The form to update the options."""
    default_currency_code = StringField(
        filters=[strip_text],
        validators=[
            DataRequired(lazy_gettext("Please select the default currency.")),
            CurrencyExists()])
    """The default currency code."""
    default_ie_account_code = StringField(
        filters=[strip_text],
        validators=[
            DataRequired(lazy_gettext(
                "Please select the default account"
                " for the income and expenses log.")),
            CurrentAccountExists(),
            AccountNotCurrent()])
    """The default account code for the income and expenses log."""
    recurring = FormField(RecurringForm)
    """The recurring expenses and incomes."""
    def populate_obj(self, obj: Options) -> None:
        """Populates the form data into a currency object.
        :param obj: The currency object.
        :return: None.
        """
        obj.default_currency_code = self.default_currency_code.data
        obj.default_ie_account_code = self.default_ie_account_code.data
        obj.recurring_data = self.recurring.form.as_data
    @property
    def current_accounts(self) -> list[CurrentAccount]:
        """Returns the current accounts.
        :return: The current accounts.
        """
        return CurrentAccount.accounts()
--- a/src/accounting/option/views.py
+++ b/src/accounting/option/views.py
@ -1,83 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
 #  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 views for the option management.
 """
 from urllib.parse import parse_qsl, urlencode
 from flask import Blueprint, render_template, redirect, session, request, \
    flash, url_for
 from werkzeug.datastructures import ImmutableMultiDict
 from accounting.locale import lazy_gettext
 from accounting.utils.cast import s
 from accounting.utils.flash_errors import flash_form_errors
 from accounting.utils.next_uri import inherit_next
 from accounting.utils.options import options
 from accounting.utils.permission import has_permission, can_admin
 from .forms import OptionForm
 bp: Blueprint = Blueprint("option", __name__)
 """The view blueprint for the currency management."""
@bp.get("", endpoint="detail")
@has_permission(can_admin)
 def show_options() -> str:
    """Shows the options.
    :return: The options.
    """
    return render_template("accounting/option/detail.html", obj=options)
@bp.get("edit", endpoint="edit")
@has_permission(can_admin)
 def show_option_form() -> str:
    """Shows the option form.
    :return: The option form.
    """
    form: OptionForm
    if "form" in session:
        form = OptionForm(ImmutableMultiDict(parse_qsl(session["form"])))
        del session["form"]
        form.validate()
    else:
        form = OptionForm(obj=options)
    return render_template("accounting/option/form.html", form=form)
@bp.post("update", endpoint="update")
@has_permission(can_admin)
 def update_options() -> redirect:
    """Updates the options.
    :return: The redirection to the option form.
    """
    form = OptionForm(request.form)
    if not form.validate():
        flash_form_errors(form)
        session["form"] = urlencode(list(request.form.items()))
        return redirect(inherit_next(url_for("accounting.option.edit")))
    form.populate_obj(options)
    if not options.is_modified:
        flash(s(lazy_gettext("The settings were not modified.")), "success")
        return redirect(inherit_next(url_for("accounting.option.detail")))
    options.commit()
    flash(s(lazy_gettext("The settings are saved successfully.")), "success")
    return redirect(inherit_next(url_for("accounting.option.detail")))
--- a/src/accounting/report/init.py
+++ b/src/accounting/report/init.py
@ -1,37 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
 #  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 report management.
 """
 from flask import Flask
 def init_app(app: Flask, url_prefix: str) -> None:
    """Initialize the application.
    :param app: The Flask application.
    :param url_prefix: The URL prefix of the accounting application.
    :return: None.
    """
    from .converters import PeriodConverter, CurrentAccountConverter, \
        NeedOffsetAccountConverter
    app.url_map.converters["period"] = PeriodConverter
    app.url_map.converters["currentAccount"] = CurrentAccountConverter
    app.url_map.converters["needOffsetAccount"] = NeedOffsetAccountConverter
    from .views import bp as report_bp
    app.register_blueprint(report_bp, url_prefix=url_prefix)
--- a/src/accounting/report/converters.py
+++ b/src/accounting/report/converters.py
@ -1,105 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
 #  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 path converters for the report management.
 """
 import re
 from flask import abort
 from werkzeug.routing import BaseConverter
 from accounting.models import Account
 from accounting.utils.current_account import CurrentAccount
 from .period import Period, get_period
 class PeriodConverter(BaseConverter):
    """The converter to convert the period specification from and to the
    corresponding period in the routes."""
    def to_python(self, value: str) -> Period:
        """Converts a period specification to a period.
        :param value: The period specification.
        :return: The corresponding period.
        """
        try:
            return get_period(value)
        except ValueError:
            abort(404)
    def to_url(self, value: Period) -> str:
        """Converts a period to its specification.
        :param value: The period.
        :return: Its specification.
        """
        return value.spec
 class CurrentAccountConverter(BaseConverter):
    """The converter to convert the current account code from and to the
    corresponding account in the routes."""
    def to_python(self, value: str) -> CurrentAccount:
        """Converts an account code to an account.
        :param value: The account code.
        :return: The corresponding account.
        """
        if value == CurrentAccount.CURRENT_AL_CODE:
            return CurrentAccount.current_assets_and_liabilities()
        if not re.match("^[12][12]", value):
            abort(404)
        account: Account | None = Account.find_by_code(value)
        if account is None:
            abort(404)
        return CurrentAccount(account)
    def to_url(self, value: CurrentAccount) -> str:
        """Converts an account to account code.
        :param value: The account.
        :return: Its code.
        """
        return value.code
 class NeedOffsetAccountConverter(BaseConverter):
    """The converter to convert the unapplied original line item account code
    from and to the corresponding account in the routes."""
    def to_python(self, value: str) -> Account:
        """Converts an account code to an account.
        :param value: The account code.
        :return: The corresponding account.
        """
        account: Account | None = Account.find_by_code(value)
        if account is None:
            abort(404)
        if not account.is_need_offset:
            abort(404)
        return account
    def to_url(self, value: Account) -> str:
        """Converts an account to account code.
        :param value: The account.
        :return: Its code.
        """
        return value.code
--- a/src/accounting/report/period/init.py
+++ b/src/accounting/report/period/init.py
@ -1,22 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/9
 #  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 period utility.
 """
 from .chooser import PeriodChooser
 from .parser import get_period
 from .period import Period
--- a/src/accounting/report/period/chooser.py
+++ b/src/accounting/report/period/chooser.py
@ -1,98 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  Copyright (c) 2023-2024 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 period chooser.
 This file is largely taken from the NanoParma ERP project, first written in
 2021/9/16 by imacat (imacat@nanoparma.com).
 """
 import datetime as dt
 from collections.abc import Callable
 from accounting.models import JournalEntry
 from accounting.utils.timezone import get_tz_today
 from .period import Period
 from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
    LastYear, Today, Yesterday, AllTime, TemplatePeriod, YearPeriod
 class PeriodChooser:
    """The period chooser."""
    def __init__(self, get_url: Callable[[Period], str]):
        """Constructs a period chooser.
        :param get_url: The callback to return the URL of the current report in
            a period.
        """
        self.__get_url: Callable[[Period], str] = get_url
        """The callback to return the URL of the current report in a period."""
        # Shortcut periods
        self.this_month_url: str = get_url(ThisMonth())
        """The URL for this month."""
        self.last_month_url: str = get_url(LastMonth())
        """The URL for last month."""
        self.since_last_month_url: str = get_url(SinceLastMonth())
        """The URL since last mint."""
        self.this_year_url: str = get_url(ThisYear())
        """The URL for this year."""
        self.last_year_url: str = get_url(LastYear())
        """The URL for last year."""
        self.today_url: str = get_url(Today())
        """The URL for today."""
        self.yesterday_url: str = get_url(Yesterday())
        """The URL for yesterday."""
        self.all_url: str = get_url(AllTime())
        """The URL for all period."""
        self.url_template: str = get_url(TemplatePeriod())
        """The URL template."""
        first: JournalEntry | None \
            = JournalEntry.query.order_by(JournalEntry.date).first()
        start: dt.date | None = None if first is None else first.date
        # Attributes
        self.data_start: dt.date | None = start
        """The start of the data."""
        self.has_data: bool = start is not None
        """Whether there is any data."""
        self.has_last_month: bool = False
        """Where there is data in last month."""
        self.has_last_year: bool = False
        """Whether there is data in last year."""
        self.has_yesterday: bool = False
        """Whether there is data in yesterday."""
        self.available_years: list[int] = []
        """The available years."""
        if self.has_data:
            today: dt.date = get_tz_today()
            self.has_last_month = start < dt.date(today.year, today.month, 1)
            self.has_last_year = start.year < today.year
            self.has_yesterday = start < today
            if start.year < today.year - 1:
                self.available_years \
                    = reversed(range(start.year, today.year - 1))
    def year_url(self, year: int) -> str:
        """Returns the period URL of a year.
        :param year: The year
        :return: The period URL of the year.
        """
        return self.__get_url(YearPeriod(year))
--- a/src/accounting/report/period/description.py
+++ b/src/accounting/report/period/description.py
@ -1,179 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  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 period description composer.
 """
 import datetime as dt
 from accounting.locale import gettext
 def get_desc(start: dt.date | None, end: dt.date | None) -> str:
    """Returns the period description.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The period description.
    """
    if start is None and end is None:
        return gettext("for all time")
    if start is None:
        return __get_until_desc(end)
    if end is None:
        return __get_since_desc(start)
    try:
        return __get_year_desc(start, end)
    except ValueError:
        pass
    try:
        return __get_month_desc(start, end)
    except ValueError:
        pass
    return __get_day_desc(start, end)
 def __get_since_desc(start: dt.date) -> str:
    """Returns the description without the end day.
    :param start: The start of the period.
    :return: The description without the end day.
    """
    def get_start_desc() -> str:
        """Returns the description of the start day.
        :return: The description of the start day.
        """
        if start.month == 1 and start.day == 1:
            return str(start.year)
        if start.day == 1:
            return __format_month(start)
        return __format_day(start)
    return gettext("since %(start)s", start=get_start_desc())
 def __get_until_desc(end: dt.date) -> str:
    """Returns the description without the start day.
    :param end: The end of the period.
    :return: The description without the start day.
    """
    def get_end_desc() -> str:
        """Returns the description of the end day.
        :return: The description of the end day.
        """
        if end.month == 12 and end.day == 31:
            return str(end.year)
        if (end + dt.timedelta(days=1)).day == 1:
            return __format_month(end)
        return __format_day(end)
    return gettext("until %(end)s", end=get_end_desc())
 def __get_year_desc(start: dt.date, end: dt.date) -> str:
    """Returns the description as a year range.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The description as a year range.
    :raise ValueError: The period is not a year range.
    """
    if start.month != 1 or start.day != 1 \
            or end.month != 12 or end.day != 31:
        raise ValueError
    start_text: str = str(start.year)
    if start.year == end.year:
        return __get_in_desc(start_text)
    return __get_from_to_desc(start_text, str(end.year))
 def __get_month_desc(start: dt.date, end: dt.date) -> str:
    """Returns the description as a month range.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The description as a month range.
    :raise ValueError: The period is not a month range.
    """
    if start.day != 1 or (end + dt.timedelta(days=1)).day != 1:
        raise ValueError
    start_text: str = __format_month(start)
    if start.year == end.year and start.month == end.month:
        return __get_in_desc(start_text)
    if start.year == end.year:
        return __get_from_to_desc(start_text, str(end.month))
    return __get_from_to_desc(start_text, __format_month(end))
 def __get_day_desc(start: dt.date, end: dt.date) -> str:
    """Returns the description as a day range.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The description as a day range.
    :raise ValueError: The period is a month or year range.
    """
    start_text: str = __format_day(start)
    if start == end:
        return __get_in_desc(start_text)
    if start.year == end.year and start.month == end.month:
        return __get_from_to_desc(start_text, str(end.day))
    if start.year == end.year:
        end_month_day: str = f"{end.month}/{end.day}"
        return __get_from_to_desc(start_text, end_month_day)
    return __get_from_to_desc(start_text, __format_day(end))
 def __format_month(month: dt.date) -> str:
    """Formats a month.
    :param month: The month.
    :return: The formatted month.
    """
    return f"{month.year}/{month.month}"
 def __format_day(day: dt.date) -> str:
    """Formats a day.
    :param day: The day.
    :return: The formatted day.
    """
    return f"{day.year}/{day.month}/{day.day}"
 def __get_in_desc(period: str) -> str:
    """Returns the description of a whole year, month, or day.
    :param period: The time period.
    :return: The description of a whole year, month, or day.
    """
    return gettext("in %(period)s", period=period)
 def __get_from_to_desc(start: str, end: str) -> str:
    """Returns the description of a separated start and end.
    :param start: The start.
    :param end: The end.
    :return: The description of the separated start and end.
    """
    return gettext("in %(start)s-%(end)s", start=start, end=end)
--- a/src/accounting/report/period/month_end.py
+++ b/src/accounting/report/period/month_end.py
@ -1,31 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  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 utility to return the end of a month.
 """
 import calendar
 import datetime as dt
 def month_end(day: dt.date) -> dt.date:
    """Returns the end day of month for a date.
    :param day: The date.
    :return: The end day of the month of that day.
    """
    last_day: int = calendar.monthrange(day.year, day.month)[1]
    return dt.date(day.year, day.month, last_day)
--- a/src/accounting/report/period/parser.py
+++ b/src/accounting/report/period/parser.py
@ -1,120 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  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 period specification parser.
 """
 import calendar
 import datetime as dt
 import re
 from collections.abc import Callable
 from typing import Type
 from .period import Period
 from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
    LastYear, Today, Yesterday, AllTime
 DATE_SPEC_RE: str = r"(\d{4})(?:-(\d{2})(?:-(\d{2}))?)?"
 """The regular expression of a date specification."""
 def get_period(spec: str | None = None) -> Period:
    """Returns a period instance.
    :param spec: The period specification, or omit for the default.
    :return: The period instance.
    :raise ValueError: When the period specification is invalid.
    """
    if spec is None:
        return ThisMonth()
    named_periods: dict[str, Type[Callable[[], Period]]] = {
        "this-month": lambda: ThisMonth(),
        "last-month": lambda: LastMonth(),
        "since-last-month": lambda: SinceLastMonth(),
        "this-year": lambda: ThisYear(),
        "last-year": lambda: LastYear(),
        "today": lambda: Today(),
        "yesterday": lambda: Yesterday(),
        "all-time": lambda: AllTime(),
    }
    if spec in named_periods:
        return named_periods[spec]()
    start, end = __parse_spec(spec)
    if start is not None and end is not None and start > end:
        raise ValueError
    return Period(start, end)
 def __parse_spec(text: str) -> tuple[dt.date | None, dt.date | None]:
    """Parses the period specification.
    :param text: The period specification.
    :return: The start and end day of the period.  The start and end day
        may be None.
    :raise ValueError: When the date is invalid.
    """
    if text == "-":
        return None, None
    m = re.match(f"^{DATE_SPEC_RE}$", text)
    if m is not None:
        return __get_start(m[1], m[2], m[3]), \
               __get_end(m[1], m[2], m[3])
    m = re.match(f"^{DATE_SPEC_RE}-$", text)
    if m is not None:
        return __get_start(m[1], m[2], m[3]), None
    m = re.match(f"-{DATE_SPEC_RE}$", text)
    if m is not None:
        return None, __get_end(m[1], m[2], m[3])
    m = re.match(f"^{DATE_SPEC_RE}-{DATE_SPEC_RE}$", text)
    if m is not None:
        return __get_start(m[1], m[2], m[3]), \
               __get_end(m[4], m[5], m[6])
    raise ValueError
 def __get_start(year: str, month: str | None, day: str | None) -> dt.date:
    """Returns the start of the period from the date representation.
    :param year: The year.
    :param month: The month, if any.
    :param day: The day, if any.
    :return: The start of the period.
    :raise ValueError: When the date is invalid.
    """
    if day is not None:
        return dt.date(int(year), int(month), int(day))
    if month is not None:
        return dt.date(int(year), int(month), 1)
    return dt.date(int(year), 1, 1)
 def __get_end(year: str, month: str | None, day: str | None) -> dt.date:
    """Returns the end of the period from the date representation.
    :param year: The year.
    :param month: The month, if any.
    :param day: The day, if any.
    :return: The end of the period.
    :raise ValueError: When the date is invalid.
    """
    if day is not None:
        return dt.date(int(year), int(month), int(day))
    if month is not None:
        year_n: int = int(year)
        month_n: int = int(month)
        day_n: int = calendar.monthrange(year_n, month_n)[1]
        return dt.date(year_n, month_n, day_n)
    return dt.date(int(year), 12, 31)
--- a/src/accounting/report/period/period.py
+++ b/src/accounting/report/period/period.py
@ -1,129 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  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 date period.
 This file is largely taken from the NanoParma ERP project, first written in
 2021/9/16 by imacat (imacat@nanoparma.com).
 """
 import datetime as dt
 from typing import Self
 from .description import get_desc
 from .month_end import month_end
 from .specification import get_spec
 class Period:
    """A date period."""
    def __init__(self, start: dt.date | None, end: dt.date | None):
        """Constructs a new date period.
        :param start: The start date, or None from the very beginning.
        :param end: The end date, or None till no end.
        """
        self.start: dt.date | None = start
        """The start of the period."""
        self.end: dt.date | None = end
        """The end of the period."""
        self.is_default: bool = False
        """Whether this is the default period."""
        self.is_this_month: bool = False
        """Whether the period is this month."""
        self.is_last_month: bool = False
        """Whether the period is last month."""
        self.is_since_last_month: bool = False
        """Whether the period is since last month."""
        self.is_this_year: bool = False
        """Whether the period is this year."""
        self.is_last_year: bool = False
        """Whether the period is last year."""
        self.is_today: bool = False
        """Whether the period is today."""
        self.is_yesterday: bool = False
        """Whether the period is yesterday."""
        self.is_all: bool = start is None and end is None
        """Whether the period is all time."""
        self.spec: str = ""
        """The period specification."""
        self.desc: str = ""
        """The text description."""
        self.is_a_month: bool = False
        """Whether the period is a whole month."""
        self.is_type_month: bool = False
        """Whether the period is for the month chooser."""
        self.is_a_year: bool = False
        """Whether the period is a whole year."""
        self.is_a_day: bool = False
        """Whether the period is a single day."""
        self._set_properties()
    def _set_properties(self) -> None:
        """Sets the following properties.
        * self.spec
        * self.desc
        * self.is_a_month
        * self.is_type_month
        * self.is_a_year
        * self.is_a_day
        Override this method to set the properties in the subclasses, to skip
        the calculation.
        :return: None.
        """
        self.spec = get_spec(self.start, self.end)
        self.desc = get_desc(self.start, self.end)
        if self.start is None or self.end is None:
            return
        self.is_a_month = self.start.day == 1 \
            and self.end == month_end(self.start)
        self.is_type_month = self.is_a_month
        self.is_a_year = self.start == dt.date(self.start.year, 1, 1) \
            and self.end == dt.date(self.start.year, 12, 31)
        self.is_a_day = self.start == self.end
    def is_year(self, year: int) -> bool:
        """Returns whether the period is the specific year period.
        :param year: The year.
        :return: True if the period is the year period, or False otherwise.
        """
        if not self.is_a_year:
            return False
        return self.start.year == year
    @property
    def is_type_arbitrary(self) -> bool:
        """Returns whether this period is an arbitrary period.
        :return: True if this is an arbitrary period, or False otherwise.
        """
        return not self.is_type_month and not self.is_a_year \
            and not self.is_a_day
    @property
    def before(self) -> Self | None:
        """Returns the period before this period.
        :return: The period before this period.
        """
        if self.start is None:
            return None
        return Period(None, self.start - dt.timedelta(days=1))
--- a/src/accounting/report/period/shortcuts.py
+++ b/src/accounting/report/period/shortcuts.py
@ -1,169 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  Copyright (c) 2023-2024 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 named shortcut periods.
 """
 import datetime as dt
 from accounting.locale import gettext
 from accounting.utils.timezone import get_tz_today
 from .month_end import month_end
 from .period import Period
 class ThisMonth(Period):
    """The period of this month."""
    def __init__(self):
        today: dt.date = get_tz_today()
        this_month_start: dt.date = dt.date(today.year, today.month, 1)
        super().__init__(this_month_start, month_end(today))
        self.is_default = True
        self.is_this_month = True
    def _set_properties(self) -> None:
        self.spec = "this-month"
        self.desc = gettext("This Month")
        self.is_a_month = True
        self.is_type_month = True
 class LastMonth(Period):
    """The period of this month."""
    def __init__(self):
        today: dt.date = get_tz_today()
        year: int = today.year
        month: int = today.month - 1
        if month < 1:
            year = year - 1
            month = 12
        start: dt.date = dt.date(year, month, 1)
        super().__init__(start, month_end(start))
        self.is_last_month = True
    def _set_properties(self) -> None:
        self.spec = "last-month"
        self.desc = gettext("Last Month")
        self.is_a_month = True
        self.is_type_month = True
 class SinceLastMonth(Period):
    """The period of this month."""
    def __init__(self):
        today: dt.date = get_tz_today()
        year: int = today.year
        month: int = today.month - 1
        if month < 1:
            year = year - 1
            month = 12
        start: dt.date = dt.date(year, month, 1)
        super().__init__(start, None)
        self.is_since_last_month = True
    def _set_properties(self) -> None:
        self.spec = "since-last-month"
        self.desc = gettext("Since Last Month")
        self.is_type_month = True
 class ThisYear(Period):
    """The period of this year."""
    def __init__(self):
        year: int = get_tz_today().year
        start: dt.date = dt.date(year, 1, 1)
        end: dt.date = dt.date(year, 12, 31)
        super().__init__(start, end)
        self.is_this_year = True
    def _set_properties(self) -> None:
        self.spec = "this-year"
        self.desc = gettext("This Year")
        self.is_a_year = True
 class LastYear(Period):
    """The period of last year."""
    def __init__(self):
        year: int = get_tz_today().year
        start: dt.date = dt.date(year - 1, 1, 1)
        end: dt.date = dt.date(year - 1, 12, 31)
        super().__init__(start, end)
        self.is_last_year = True
    def _set_properties(self) -> None:
        self.spec = "last-year"
        self.desc = gettext("Last Year")
        self.is_a_year = True
 class Today(Period):
    """The period of today."""
    def __init__(self):
        today: dt.date = get_tz_today()
        super().__init__(today, today)
        self.is_today = True
    def _set_properties(self) -> None:
        self.spec = "today"
        self.desc = gettext("Today")
        self.is_a_day = True
 class Yesterday(Period):
    """The period of yesterday."""
    def __init__(self):
        yesterday: dt.date = get_tz_today() - dt.timedelta(days=1)
        super().__init__(yesterday, yesterday)
        self.is_yesterday = True
    def _set_properties(self) -> None:
        self.spec = "yesterday"
        self.desc = gettext("Yesterday")
        self.is_a_day = True
 class AllTime(Period):
    """The period of all time."""
    def __init__(self):
        super().__init__(None, None)
        self.is_all = True
    def _set_properties(self) -> None:
        self.spec = "all-time"
        self.desc = gettext("All")
 class TemplatePeriod(Period):
    """The period template."""
    def __init__(self):
        super().__init__(None, None)
    def _set_properties(self) -> None:
        self.spec = "PERIOD"
 class YearPeriod(Period):
    """A year period."""
    def __init__(self, year: int):
        """Constructs a year period.
        :param year: The year.
        """
        start: dt.date = dt.date(year, 1, 1)
        end: dt.date = dt.date(year, 12, 31)
        super().__init__(start, end)
--- a/src/accounting/report/period/specification.py
+++ b/src/accounting/report/period/specification.py
@ -1,120 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  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 period specification composer.
 """
 import datetime as dt
 def get_spec(start: dt.date | None, end: dt.date | None) -> str:
    """Returns the period specification.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The period specification.
    """
    if start is None and end is None:
        return "-"
    if end is None:
        return __get_since_spec(start)
    if start is None:
        return __get_until_spec(end)
    try:
        return __get_year_spec(start, end)
    except ValueError:
        pass
    try:
        return __get_month_spec(start, end)
    except ValueError:
        pass
    return __get_day_spec(start, end)
 def __get_since_spec(start: dt.date) -> str:
    """Returns the period specification without the end day.
    :param start: The start of the period.
    :return: The period specification without the end day
    """
    if start.month == 1 and start.day == 1:
        return start.strftime("%Y-")
    if start.day == 1:
        return start.strftime("%Y-%m-")
    return start.strftime("%Y-%m-%d-")
 def __get_until_spec(end: dt.date) -> str:
    """Returns the period specification without the start day.
    :param end: The end of the period.
    :return: The period specification without the start day
    """
    if end.month == 12 and end.day == 31:
        return end.strftime("-%Y")
    if (end + dt.timedelta(days=1)).day == 1:
        return end.strftime("-%Y-%m")
    return end.strftime("-%Y-%m-%d")
 def __get_year_spec(start: dt.date, end: dt.date) -> str:
    """Returns the period specification as a year range.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The period specification as a year range.
    :raise ValueError: The period is not a year range.
    """
    if start.month != 1 or start.day != 1 \
            or end.month != 12 or end.day != 31:
        raise ValueError
    start_spec: str = start.strftime("%Y")
    if start.year == end.year:
        return start_spec
    end_spec: str = end.strftime("%Y")
    return f"{start_spec}-{end_spec}"
 def __get_month_spec(start: dt.date, end: dt.date) -> str:
    """Returns the period specification as a month range.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The period specification as a month range.
    :raise ValueError: The period is not a month range.
    """
    if start.day != 1 or (end + dt.timedelta(days=1)).day != 1:
        raise ValueError
    start_spec: str = start.strftime("%Y-%m")
    if start.year == end.year and start.month == end.month:
        return start_spec
    end_spec: str = end.strftime("%Y-%m")
    return f"{start_spec}-{end_spec}"
 def __get_day_spec(start: dt.date, end: dt.date) -> str:
    """Returns the period specification as a day range.
    :param start: The start of the period.
    :param end: The end of the period.
    :return: The period specification as a day range.
    :raise ValueError: The period is a month or year range.
    """
    start_spec: str = start.strftime("%Y-%m-%d")
    if start == end:
        return start_spec
    end_spec: str = end.strftime("%Y-%m-%d")
    return f"{start_spec}-{end_spec}"
--- a/src/accounting/report/reports/init.py
+++ b/src/accounting/report/reports/init.py
@ -1,26 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 reports.
 """
 from .balance_sheet import BalanceSheet
 from .income_expenses import IncomeExpenses
 from .income_statement import IncomeStatement
 from .journal import Journal
 from .ledger import Ledger
 from .search import Search
 from .trial_balance import TrialBalance
--- a/src/accounting/report/reports/balance_sheet.py
+++ b/src/accounting/report/reports/balance_sheet.py
@ -1,477 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 balance sheet.
 """
 from decimal import Decimal
 import sqlalchemy as sa
 from flask import render_template, Response
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Currency, BaseAccount, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
    period_spec
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import ledger_url, balance_sheet_url, \
    income_statement_url
 class ReportAccount:
    """An account in the report."""
    def __init__(self, account: Account, amount: Decimal, url: str):
        """Constructs an account in the report.
        :param account: The account.
        :param amount: The amount.
        :param url: The URL to the ledger of the account.
        """
        self.account: Account = account
        """The account."""
        self.amount: Decimal = amount
        """The amount of the account."""
        self.url: str = url
        """The URL to the ledger of the account."""
 class Subsection:
    """A subsection."""
    def __init__(self, title: BaseAccount):
        """Constructs a subsection.
        :param title: The title account.
        """
        self.title: BaseAccount = title
        """The title account."""
        self.accounts: list[ReportAccount] = []
        """The accounts in the subsection."""
    @property
    def total(self) -> Decimal:
        """Returns the total of the subsection.
        :return: The total of the subsection.
        """
        return sum([x.amount for x in self.accounts])
 class Section:
    """A section."""
    def __init__(self, title: BaseAccount):
        """Constructs a section.
        :param title: The title account.
        """
        self.title: BaseAccount = title
        """The title account."""
        self.subsections: list[Subsection] = []
        """The subsections in the section."""
    @property
    def total(self) -> Decimal:
        """Returns the total of the section.
        :return: The total of the section.
        """
        return sum([x.total for x in self.subsections])
 class AccountCollector:
    """The balance sheet account collector."""
    def __init__(self, currency: Currency, period: Period):
        """Constructs the balance sheet account collector.
        :param currency: The currency.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__period: Period = period
        """The period."""
        self.accounts: list[ReportAccount] = self.__query_balances()
        """The balance sheet accounts."""
    def __query_balances(self) -> list[ReportAccount]:
        """Queries and returns the balances.
        :return: The balances.
        """
        sub_conditions: list[sa.BinaryExpression] \
            = [Account.base_code.startswith(x) for x in {"1", "2", "3"}]
        conditions: list[sa.BinaryExpression] \
            = [JournalEntryLineItem.currency_code == self.__currency.code,
               sa.or_(*sub_conditions)]
        if self.__period.end is not None:
            conditions.append(JournalEntry.date <= self.__period.end)
        balance_func: sa.Function = sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
            else_=-JournalEntryLineItem.amount)).label("balance")
        select_balance: sa.Select \
            = sa.select(Account.id, Account.base_code, Account.no,
                        balance_func)\
            .join(JournalEntry).join(Account)\
            .filter(*conditions)\
            .group_by(Account.id, Account.base_code, Account.no)\
            .having(balance_func != 0)\
            .order_by(Account.base_code, Account.no)
        account_balances: list[sa.Row] \
            = db.session.execute(select_balance).all()
        self.__all_accounts: list[Account] = Account.query\
            .filter(sa.or_(Account.id.in_({x.id for x in account_balances}),
                           Account.base_code == "3351",
                           Account.base_code == "3353")).all()
        """The accounts."""
        account_by_id: dict[int, Account] \
            = {x.id: x for x in self.__all_accounts}
        self.accounts: list[ReportAccount] \
            = [ReportAccount(account=account_by_id[x.id],
                             amount=x.balance,
                             url=ledger_url(self.__currency,
                                            account_by_id[x.id],
                                            self.__period))
               for x in account_balances]
        """The accounts on the balance sheet."""
        self.__add_accumulated()
        self.__add_current_period()
        self.accounts.sort(key=lambda x: (x.account.base_code, x.account.no))
        for balance in self.accounts:
            if not balance.account.base_code.startswith("1"):
                balance.amount = -balance.amount
        return self.accounts
    def __add_accumulated(self) -> None:
        """Adds the accumulated profit or loss to the balances.
        :return: None.
        """
        self.__add_owner_s_equity(Account.ACCUMULATED_CHANGE_CODE,
                                  self.__query_accumulated(),
                                  self.__period)
    def __query_accumulated(self) -> Decimal | None:
        """Queries and returns the accumulated profit or loss.
        :return: The accumulated profit or loss.
        """
        if self.__period.start is None:
            return None
        conditions: list[sa.BinaryExpression] \
            = [JournalEntryLineItem.currency_code == self.__currency.code,
               JournalEntry.date < self.__period.start]
        return self.__query_balance(conditions)
    def __add_current_period(self) -> None:
        """Adds the accumulated profit or loss to the balances.
        :return: None.
        """
        self.__add_owner_s_equity(Account.NET_CHANGE_CODE,
                                  self.__query_current_period(),
                                  self.__period)
    def __query_current_period(self) -> Decimal | None:
        """Queries and returns the net income or loss for current period.
        :return: The net income or loss for current period.
        """
        conditions: list[sa.BinaryExpression] \
            = [JournalEntryLineItem.currency_code == self.__currency.code]
        if self.__period.start is not None:
            conditions.append(JournalEntry.date >= self.__period.start)
        if self.__period.end is not None:
            conditions.append(JournalEntry.date <= self.__period.end)
        return self.__query_balance(conditions)
    @staticmethod
    def __query_balance(conditions: list[sa.BinaryExpression])\
            -> Decimal:
        """Queries the balance.
        :param conditions: The SQL conditions for the balance.
        :return: The balance.
        """
        conditions.extend([sa.not_(Account.base_code.startswith(x))
                           for x in {"1", "2", "3"}])
        balance_func: sa.Function = sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
            else_=-JournalEntryLineItem.amount))
        select_balance: sa.Select = sa.select(balance_func)\
            .join(JournalEntry).join(Account).filter(*conditions)
        return db.session.scalar(select_balance)
    def __add_owner_s_equity(self, code: str, amount: Decimal | None,
                             period: Period) -> None:
        """Adds an owner's equity balance.
        :param code: The code of the account to add.
        :param amount: The amount.
        :param period: The period.
        :return: None.
        """
        if amount is None:
            return
        url: str = income_statement_url(self.__currency, period)
        # There is an existing balance.
        account_balance_by_code: dict[str, ReportAccount] \
            = {x.account.code: x for x in self.accounts}
        if code in account_balance_by_code:
            balance: ReportAccount = account_balance_by_code[code]
            balance.amount = balance.amount + amount
            balance.url = url
            return
        # Add a new balance
        account_by_code: dict[str, Account] \
            = {x.code: x for x in self.__all_accounts}
        self.accounts.append(ReportAccount(account=account_by_code[code],
                                           amount=amount,
                                           url=url))
 class CSVHalfRow:
    """A half row in the CSV."""
    def __init__(self, title: str | None, amount: Decimal | None):
        """The constructs a half row in the CSV.
        :param title: The title.
        :param amount: The amount.
        """
        self.title: str | None = title
        """The title."""
        self.amount: Decimal | None = amount
        """The amount."""
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self):
        """Constructs a row in the CSV."""
        self.asset_title: str | None = None
        """The title of the asset."""
        self.asset_amount: Decimal | None = None
        """The amount of the asset."""
        self.liability_title: str | None = None
        """The title of the liability."""
        self.liability_amount: Decimal | None = None
        """The amount of the liability."""
    @property
    def values(self) -> list[str | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.asset_title, self.asset_amount,
                self.liability_title, self.liability_amount]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency,
                 period: Period,
                 has_data: bool,
                 assets: Section,
                 liabilities: Section,
                 owner_s_equity: Section):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param period: The period.
        :param has_data: True if there is any data, or False otherwise.
        :param assets: The assets.
        :param liabilities: The liabilities.
        :param owner_s_equity: The owner's equity.
        """
        self.currency: Currency = currency
        """The currency."""
        self.period: Period = period
        """The period."""
        self.__has_data: bool = has_data
        """True if there is any data, or False otherwise."""
        self.assets: Section = assets
        """The assets."""
        self.liabilities: Section = liabilities
        """The liabilities."""
        self.owner_s_equity: Section = owner_s_equity
        """The owner's equity."""
        self.period_chooser: PeriodChooser = PeriodChooser(
            lambda x: balance_sheet_url(currency, x))
        """The period chooser."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return self.__has_data
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.BALANCE_SHEET,
                             currency=self.currency,
                             period=self.period)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(
            lambda x: balance_sheet_url(x, self.period), self.currency)
 class BalanceSheet(BaseReport):
    """The balance sheet."""
    def __init__(self, currency: Currency, period: Period):
        """Constructs a balance sheet.
        :param currency: The currency.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__period: Period = period
        """The period."""
        self.__has_data: bool
        """True if there is any data, or False otherwise."""
        self.__assets: Section
        """The assets."""
        self.__liabilities: Section
        """The liabilities."""
        self.__owner_s_equity: Section
        """The owner's equity."""
        self.__set_data()
    def __set_data(self) -> None:
        """Queries and sets assets, the liabilities, and the owner's equity
        sections in the balance sheet.
        :return: None.
        """
        balances: list[ReportAccount] = AccountCollector(
            self.__currency, self.__period).accounts
        titles: list[BaseAccount] = BaseAccount.query\
            .filter(BaseAccount.code.in_({"1", "2", "3"})).all()
        subtitles: list[BaseAccount] = BaseAccount.query\
            .filter(BaseAccount.code.in_({x.account.base_code[:2]
                                          for x in balances})).all()
        sections: dict[str, Section] = {x.code: Section(x) for x in titles}
        subsections: dict[str, Subsection] = {x.code: Subsection(x)
                                              for x in subtitles}
        for subsection in subsections.values():
            sections[subsection.title.code[0]].subsections.append(subsection)
        for balance in balances:
            subsections[balance.account.base_code[:2]].accounts.append(balance)
        self.__has_data = len(balances) > 0
        self.__assets = sections["1"]
        self.__liabilities = sections["2"]
        self.__owner_s_equity = sections["3"]
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "balance-sheet-{currency}-{period}.csv"\
            .format(currency=self.__currency.code,
                    period=period_spec(self.__period))
        return csv_download(filename, self.__get_csv_rows())
    def __get_csv_rows(self) -> list[CSVRow]:
        """Composes and returns the CSV rows.
        :return: The CSV rows.
        """
        asset_rows: list[CSVHalfRow] = self.__section_csv_rows(self.__assets)
        liability_rows: list[CSVHalfRow] = []
        liability_rows.extend(self.__section_csv_rows(self.__liabilities))
        liability_rows.append(CSVHalfRow(gettext("Total"),
                                         self.__liabilities.total))
        liability_rows.append(CSVHalfRow(None, None))
        liability_rows.extend(self.__section_csv_rows(self.__owner_s_equity))
        liability_rows.append(CSVHalfRow(gettext("Total"),
                                         self.__owner_s_equity.total))
        rows: list[CSVRow] = [CSVRow() for _ in
                              range(max(len(asset_rows), len(liability_rows)))]
        for i in range(len(rows)):
            if i < len(asset_rows):
                rows[i].asset_title = asset_rows[i].title
                rows[i].asset_amount = asset_rows[i].amount
            if i < len(liability_rows) and liability_rows[i].title is not None:
                rows[i].liability_title = liability_rows[i].title
                rows[i].liability_amount = liability_rows[i].amount
        total: CSVRow = CSVRow()
        total.asset_title = gettext("Total")
        total.asset_amount = self.__assets.total
        total.liability_title = gettext("Total")
        total.liability_amount \
            = self.__liabilities.total + self.__owner_s_equity.total
        rows.append(total)
        return rows
    @staticmethod
    def __section_csv_rows(section: Section) -> list[CSVHalfRow]:
        """Gathers the CSV rows for a section.
        :param section: The section.
        :return: The CSV rows for the section.
        """
        rows: list[CSVHalfRow] \
            = [CSVHalfRow(section.title.title, None)]
        for subsection in section.subsections:
            rows.append(CSVHalfRow(f" {subsection.title.title}", None))
            for account in subsection.accounts:
                rows.append(CSVHalfRow(f"  {str(account.account)}",
                                       account.amount))
        return rows
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        params: PageParams = PageParams(currency=self.__currency,
                                        period=self.__period,
                                        has_data=self.__has_data,
                                        assets=self.__assets,
                                        liabilities=self.__liabilities,
                                        owner_s_equity=self.__owner_s_equity)
        return render_template("accounting/report/balance-sheet.html",
                               report=params)
--- a/src/accounting/report/reports/income_expenses.py
+++ b/src/accounting/report/reports/income_expenses.py
@ -1,457 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 income and expenses log.
 """
 import datetime as dt
 from decimal import Decimal
 import sqlalchemy as sa
 from flask import url_for, render_template, Response
 from sqlalchemy.orm import selectinload
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
    period_spec
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import income_expenses_url
 from accounting.utils.current_account import CurrentAccount
 from accounting.utils.pagination import Pagination
 class ReportLineItem:
    """A line item in the report."""
    def __init__(self, line_item: JournalEntryLineItem | None = None):
        """Constructs the line item in the report.
        :param line_item: The journal entry line item.
        """
        self.is_brought_forward: bool = False
        """Whether this is the brought-forward line item."""
        self.is_total: bool = False
        """Whether this is the total line item."""
        self.date: dt.date | None = None
        """The date."""
        self.account: Account | None = None
        """The account."""
        self.description: str | None = None
        """The description."""
        self.income: Decimal | None = None
        """The income amount."""
        self.expense: Decimal | None = None
        """The expense amount."""
        self.balance: Decimal | None = None
        """The balance."""
        self.note: str | None = None
        """The note."""
        self.url: str | None = None
        """The URL to the journal entry line item."""
        if line_item is not None:
            self.date = line_item.journal_entry.date
            self.account = line_item.account
            self.description = line_item.description
            self.income = None if line_item.is_debit else line_item.amount
            self.expense = line_item.amount if line_item.is_debit else None
            self.note = line_item.journal_entry.note
            self.url = url_for("accounting.journal-entry.detail",
                               journal_entry=line_item.journal_entry)
 class LineItemCollector:
    """The line item collector."""
    def __init__(self, currency: Currency, account: CurrentAccount,
                 period: Period):
        """Constructs the line item collector.
        :param currency: The currency.
        :param account: The account.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__account: CurrentAccount = account
        """The account."""
        self.__period: Period = period
        """The period"""
        self.brought_forward: ReportLineItem | None
        """The brought-forward line item."""
        self.line_items: list[ReportLineItem]
        """The line items."""
        self.total: ReportLineItem | None
        """The total line item."""
        self.brought_forward = self.__get_brought_forward()
        self.line_items = self.__query_line_items()
        self.total = self.__get_total()
        self.__populate_balance()
    def __get_brought_forward(self) -> ReportLineItem | None:
        """Queries, composes and returns the brought-forward line item.
        :return: The brought-forward line item, or None if the period starts
            from the beginning.
        """
        if self.__period.start is None:
            return None
        balance_func: sa.Function = sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
            else_=-JournalEntryLineItem.amount))
        select: sa.Select = sa.Select(balance_func)\
            .join(JournalEntry).join(Account)\
            .filter(JournalEntryLineItem.currency_code == self.__currency.code,
                    self.__account_condition,
                    JournalEntry.date < self.__period.start)
        balance: int | None = db.session.scalar(select)
        if balance is None:
            return None
        line_item: ReportLineItem = ReportLineItem()
        line_item.is_brought_forward = True
        line_item.date = self.__period.start
        line_item.account = Account.accumulated_change()
        line_item.description = gettext("Brought forward")
        if balance > 0:
            line_item.income = balance
        elif balance < 0:
            line_item.expense = -balance
        line_item.balance = balance
        return line_item
    def __query_line_items(self) -> list[ReportLineItem]:
        """Queries and returns the line items.
        :return: The line items.
        """
        conditions: list[sa.BinaryExpression] \
            = [JournalEntryLineItem.currency_code == self.__currency.code,
               self.__account_condition]
        if self.__period.start is not None:
            conditions.append(JournalEntry.date >= self.__period.start)
        if self.__period.end is not None:
            conditions.append(JournalEntry.date <= self.__period.end)
        journal_entry_with_account: sa.Select = sa.Select(JournalEntry.id).\
            join(JournalEntryLineItem).join(Account).filter(*conditions)
        return [ReportLineItem(x)
                for x in JournalEntryLineItem.query
                .join(JournalEntry).join(Account)
                .filter(JournalEntryLineItem.journal_entry_id
                        .in_(journal_entry_with_account),
                        JournalEntryLineItem.currency_code
                        == self.__currency.code,
                        sa.not_(self.__account_condition))
                .order_by(JournalEntry.date,
                          JournalEntry.no,
                          JournalEntryLineItem.is_debit,
                          JournalEntryLineItem.no)
                .options(selectinload(JournalEntryLineItem.account),
                         selectinload(JournalEntryLineItem.journal_entry))]
    @property
    def __account_condition(self) -> sa.BinaryExpression:
        if self.__account.code == CurrentAccount.CURRENT_AL_CODE:
            return CurrentAccount.sql_condition()
        return Account.id == self.__account.id
    def __get_total(self) -> ReportLineItem | None:
        """Composes the total line item.
        :return: The total line item, or None if there is no data.
        """
        if self.brought_forward is None and len(self.line_items) == 0:
            return None
        line_item: ReportLineItem = ReportLineItem()
        line_item.is_total = True
        line_item.description = gettext("Total")
        line_item.income = sum([x.income for x in self.line_items
                                if x.income is not None])
        line_item.expense = sum([x.expense for x in self.line_items
                                 if x.expense is not None])
        line_item.balance = line_item.income - line_item.expense
        if self.brought_forward is not None:
            line_item.balance \
                = self.brought_forward.balance + line_item.balance
        return line_item
    def __populate_balance(self) -> None:
        """Populates the balance of the line items.
        :return: None.
        """
        balance: Decimal = 0 if self.brought_forward is None \
            else self.brought_forward.balance
        for line_item in self.line_items:
            if line_item.income is not None:
                balance = balance + line_item.income
            if line_item.expense is not None:
                balance = balance - line_item.expense
            line_item.balance = balance
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, date: dt.date | str | None,
                 account: str | None,
                 description: str | None,
                 income: str | Decimal | None,
                 expense: str | Decimal | None,
                 balance: str | Decimal | None,
                 note: str | None):
        """Constructs a row in the CSV.
        :param date: The journal entry date.
        :param account: The account.
        :param description: The description.
        :param income: The income.
        :param expense: The expense.
        :param balance: The balance.
        :param note: The note.
        """
        self.date: dt.date | str | None = date
        """The date."""
        self.account: str | None = account
        """The account."""
        self.description: str | None = description
        """The description."""
        self.income: str | Decimal | None = income
        """The income."""
        self.expense: str | Decimal | None = expense
        """The expense."""
        self.balance: str | Decimal | None = balance
        """The balance."""
        self.note: str | None = note
        """The note."""
    @property
    def values(self) -> list[str | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.date, self.account, self.description,
                self.income, self.expense, self.balance, self.note]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency,
                 account: CurrentAccount,
                 period: Period,
                 has_data: bool,
                 pagination: Pagination[ReportLineItem],
                 brought_forward: ReportLineItem | None,
                 line_items: list[ReportLineItem],
                 total: ReportLineItem | None):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param account: The account.
        :param period: The period.
        :param has_data: True if there is any data, or False otherwise.
        :param brought_forward: The brought-forward line item.
        :param line_items: The line items.
        :param total: The total line item.
        """
        self.currency: Currency = currency
        """The currency."""
        self.account: CurrentAccount = account
        """The account."""
        self.period: Period = period
        """The period."""
        self.__has_data: bool = has_data
        """True if there is any data, or False otherwise."""
        self.pagination: Pagination[ReportLineItem] = pagination
        """The pagination."""
        self.brought_forward: ReportLineItem | None = brought_forward
        """The brought-forward line item."""
        self.line_items: list[ReportLineItem] = line_items
        """The line items."""
        self.total: ReportLineItem | None = total
        """The total line item."""
        self.period_chooser: PeriodChooser = PeriodChooser(
            lambda x: income_expenses_url(currency, account, x))
        """The period chooser."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return self.__has_data
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        if self.account.account is None:
            return ReportChooser(ReportType.INCOME_EXPENSES,
                                 currency=self.currency,
                                 account=Account.cash(),
                                 period=self.period)
        return ReportChooser(ReportType.INCOME_EXPENSES,
                             currency=self.currency,
                             account=self.account.account,
                             period=self.period)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(
            lambda x: income_expenses_url(x, self.account, self.period),
            self.currency)
    @property
    def account_options(self) -> list[OptionLink]:
        """Returns the account options.
        :return: The account options.
        """
        current_al: CurrentAccount \
            = CurrentAccount.current_assets_and_liabilities()
        options: list[OptionLink] \
            = [OptionLink(str(current_al),
                          income_expenses_url(self.currency, current_al,
                                              self.period),
                          self.account.id == 0)]
        in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
            .join(Account)\
            .filter(JournalEntryLineItem.currency_code == self.currency.code,
                    CurrentAccount.sql_condition())\
            .group_by(JournalEntryLineItem.account_id)
        options.extend([OptionLink(str(x),
                                   income_expenses_url(
                                       self.currency,
                                       CurrentAccount(x),
                                       self.period),
                                   x.id == self.account.id)
                        for x in Account.query.filter(Account.id.in_(in_use))
                       .order_by(Account.base_code, Account.no).all()])
        return options
 class IncomeExpenses(BaseReport):
    """The income and expenses log."""
    def __init__(self, currency: Currency, account: CurrentAccount,
                 period: Period):
        """Constructs an income and expenses log.
        :param currency: The currency.
        :param account: The account.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__account: CurrentAccount = account
        """The account."""
        self.__period: Period = period
        """The period."""
        collector: LineItemCollector = LineItemCollector(
            self.__currency, self.__account, self.__period)
        self.__brought_forward: ReportLineItem | None \
            = collector.brought_forward
        """The brought-forward line item."""
        self.__line_items: list[ReportLineItem] = collector.line_items
        """The line items."""
        self.__total: ReportLineItem | None = collector.total
        """The total line item."""
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "income-expenses-{currency}-{account}-{period}.csv"\
            .format(currency=self.__currency.code, account=self.__account.code,
                    period=period_spec(self.__period))
        return csv_download(filename, self.__get_csv_rows())
    def __get_csv_rows(self) -> list[CSVRow]:
        """Composes and returns the CSV rows.
        :return: The CSV rows.
        """
        rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Account"),
                                     gettext("Description"), gettext("Income"),
                                     gettext("Expense"), gettext("Balance"),
                                     gettext("Note"))]
        if self.__brought_forward is not None:
            rows.append(CSVRow(self.__brought_forward.date,
                               str(self.__brought_forward.account),
                               self.__brought_forward.description,
                               self.__brought_forward.income,
                               self.__brought_forward.expense,
                               self.__brought_forward.balance,
                               None))
        rows.extend([CSVRow(x.date, str(x.account), x.description,
                            x.income, x.expense, x.balance, x.note)
                     for x in self.__line_items])
        if self.__total is not None:
            rows.append(CSVRow(gettext("Total"), None, None,
                               self.__total.income, self.__total.expense,
                               self.__total.balance, None))
        return rows
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        all_line_items: list[ReportLineItem] = []
        if self.__brought_forward is not None:
            all_line_items.append(self.__brought_forward)
        all_line_items.extend(self.__line_items)
        if self.__total is not None:
            all_line_items.append(self.__total)
        pagination: Pagination[ReportLineItem] \
            = Pagination[ReportLineItem](all_line_items, is_reversed=True)
        page_line_items: list[ReportLineItem] = pagination.list
        has_data: bool = len(page_line_items) > 0
        brought_forward: ReportLineItem | None = None
        if len(page_line_items) > 0 and page_line_items[0].is_brought_forward:
            brought_forward = page_line_items[0]
            page_line_items = page_line_items[1:]
        total: ReportLineItem | None = None
        if len(page_line_items) > 0 and page_line_items[-1].is_total:
            total = page_line_items[-1]
            page_line_items = page_line_items[:-1]
        params: PageParams = PageParams(currency=self.__currency,
                                        account=self.__account,
                                        period=self.__period,
                                        has_data=has_data,
                                        pagination=pagination,
                                        brought_forward=brought_forward,
                                        line_items=page_line_items,
                                        total=total)
        return render_template("accounting/report/income-expenses.html",
                               report=params)
--- a/src/accounting/report/reports/income_statement.py
+++ b/src/accounting/report/reports/income_statement.py
@ -1,327 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 income statement.
 """
 from decimal import Decimal
 import sqlalchemy as sa
 from flask import render_template, Response
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Currency, BaseAccount, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
    period_spec
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import ledger_url, income_statement_url
 class ReportAccount:
    """An account in the report."""
    def __init__(self, account: Account, amount: Decimal, url: str):
        """Constructs an account in the report.
        :param account: The account.
        :param amount: The amount.
        :param url: The URL to the ledger of the account.
        """
        self.account: Account = account
        """The account."""
        self.amount: Decimal = amount
        """The amount of the account."""
        self.url: str = url
        """The URL to the ledger of the account."""
 class AccumulatedTotal:
    """An accumulated total."""
    def __init__(self, title: str):
        """Constructs an accumulated total.
        :param title: The title.
        """
        self.title: str = title
        """The account."""
        self.amount: Decimal = Decimal("0")
        """The amount of the account."""
 class Subsection:
    """A subsection."""
    def __init__(self, title: BaseAccount):
        """Constructs a subsection.
        :param title: The title account.
        """
        self.title: BaseAccount = title
        """The title account."""
        self.accounts: list[ReportAccount] = []
        """The accounts in the subsection."""
    @property
    def total(self) -> Decimal:
        """Returns the total of the subsection.
        :return: The total of the subsection.
        """
        return sum([x.amount for x in self.accounts])
 class Section:
    """A section."""
    def __init__(self, title: BaseAccount, accumulated_title: str):
        """Constructs a section.
        :param title: The title account.
        :param accumulated_title: The title for the accumulated total.
        """
        self.title: BaseAccount = title
        """The title account."""
        self.subsections: list[Subsection] = []
        """The subsections in the section."""
        self.accumulated: AccumulatedTotal \
            = AccumulatedTotal(accumulated_title)
        """The accumulated total."""
    @property
    def total(self) -> Decimal:
        """Returns the total of the section.
        :return: The total of the section.
        """
        return sum([x.total for x in self.subsections])
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, text: str | None, amount: str | Decimal | None):
        """Constructs a row in the CSV.
        :param text: The text.
        :param amount: The amount.
        """
        self.text: str | None = text
        """The text."""
        self.amount: str | Decimal | None = amount
        """The amount."""
    @property
    def values(self) -> list[str | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.text, self.amount]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency,
                 period: Period,
                 has_data: bool,
                 sections: list[Section], ):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param period: The period.
        :param has_data: True if there is any data, or False otherwise.
        """
        self.currency: Currency = currency
        """The currency."""
        self.period: Period = period
        """The period."""
        self.__has_data: bool = has_data
        """True if there is any data, or False otherwise."""
        self.sections: list[Section] = sections
        """The sections in the income statement."""
        self.period_chooser: PeriodChooser = PeriodChooser(
            lambda x: income_statement_url(currency, x))
        """The period chooser."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return self.__has_data
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.INCOME_STATEMENT,
                             currency=self.currency,
                             period=self.period)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(
            lambda x: income_statement_url(x, self.period), self.currency)
 class IncomeStatement(BaseReport):
    """The income statement."""
    def __init__(self, currency: Currency, period: Period):
        """Constructs an income statement.
        :param currency: The currency.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__period: Period = period
        """The period."""
        self.__has_data: bool
        """True if there is any data, or False otherwise."""
        self.__sections: list[Section]
        """The sections."""
        self.__set_data()
    def __set_data(self) -> None:
        """Queries and sets data sections in the income statement.
        :return: None.
        """
        balances: list[ReportAccount] = self.__query_balances()
        titles: list[BaseAccount] = BaseAccount.query\
            .filter(BaseAccount.code.in_({"4", "5", "6", "7", "8", "9"})).all()
        subtitles: list[BaseAccount] = BaseAccount.query\
            .filter(BaseAccount.code.in_({x.account.base_code[:2]
                                          for x in balances})).all()
        total_titles: dict[str, str] \
            = {"4": gettext("Total Operating Revenue"),
               "5": gettext("Gross Income"),
               "6": gettext("Operating Income"),
               "7": gettext("Before Tax Income"),
               "8": gettext("After Tax Income"),
               "9": gettext("Net Income or Loss for Current Period")}
        sections: dict[str, Section] \
            = {x.code: Section(x, total_titles[x.code]) for x in titles}
        subsections: dict[str, Subsection] \
            = {x.code: Subsection(x) for x in subtitles}
        for subsection in subsections.values():
            sections[subsection.title.code[0]].subsections.append(subsection)
        for balance in balances:
            subsections[balance.account.base_code[:2]].accounts.append(balance)
        self.__has_data = len(balances) > 0
        self.__sections = sorted(sections.values(), key=lambda x: x.title.code)
        total: Decimal = Decimal("0")
        for section in self.__sections:
            total = total + section.total
            section.accumulated.amount = total
    def __query_balances(self) -> list[ReportAccount]:
        """Queries and returns the balances.
        :return: The balances.
        """
        sub_conditions: list[sa.BinaryExpression] \
            = [Account.base_code.startswith(str(x)) for x in range(4, 10)]
        conditions: list[sa.BinaryExpression] \
            = [JournalEntryLineItem.currency_code == self.__currency.code,
               sa.or_(*sub_conditions)]
        if self.__period.start is not None:
            conditions.append(JournalEntry.date >= self.__period.start)
        if self.__period.end is not None:
            conditions.append(JournalEntry.date <= self.__period.end)
        balance_func: sa.Function = sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit, -JournalEntryLineItem.amount),
            else_=JournalEntryLineItem.amount)).label("balance")
        select_balances: sa.Select = sa.select(Account.id, balance_func)\
            .join(JournalEntry).join(Account)\
            .filter(*conditions)\
            .group_by(Account.id)\
            .having(balance_func != 0)\
            .order_by(Account.base_code, Account.no)
        balances: list[sa.Row] = db.session.execute(select_balances).all()
        accounts: dict[int, Account] \
            = {x.id: x for x in Account.query
               .filter(Account.id.in_([x.id for x in balances])).all()}
        return [ReportAccount(account=accounts[x.id],
                              amount=x.balance,
                              url=ledger_url(self.__currency,
                                             accounts[x.id],
                                             self.__period))
                for x in balances]
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "income-statement-{currency}-{period}.csv"\
            .format(currency=self.__currency.code,
                    period=period_spec(self.__period))
        return csv_download(filename, self.__get_csv_rows())
    def __get_csv_rows(self) -> list[CSVRow]:
        """Composes and returns the CSV rows.
        :return: The CSV rows.
        """
        total_str: str = gettext("Total")
        rows: list[CSVRow] = [CSVRow(None, gettext("Amount"))]
        for section in self.__sections:
            rows.append(CSVRow(str(section.title), None))
            for subsection in section.subsections:
                rows.append(CSVRow(f" {str(subsection.title)}", None))
                for account in subsection.accounts:
                    rows.append(CSVRow(f"  {str(account.account)}",
                                       account.amount))
                rows.append(CSVRow(f" {total_str}", subsection.total))
            rows.append(CSVRow(section.accumulated.title,
                               section.accumulated.amount))
            rows.append(CSVRow(None, None))
        rows = rows[:-1]
        return rows
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        params: PageParams = PageParams(currency=self.__currency,
                                        period=self.__period,
                                        has_data=self.__has_data,
                                        sections=self.__sections)
        return render_template("accounting/report/income-statement.html",
                               report=params)
--- a/src/accounting/report/reports/journal.py
+++ b/src/accounting/report/reports/journal.py
@ -1,223 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 journal.
 """
 import datetime as dt
 from decimal import Decimal
 import sqlalchemy as sa
 from flask import render_template, Response
 from sqlalchemy.orm import selectinload
 from accounting.locale import gettext
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
    period_spec
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import journal_url
 from accounting.utils.pagination import Pagination
 class ReportLineItem:
    """A line item in the report."""
    def __init__(self, line_item: JournalEntryLineItem):
        """Constructs the line item in the report.
        :param line_item: The journal entry line item.
        """
        self.line_item: JournalEntryLineItem = line_item
        """The journal entry line item."""
        self.journal_entry: JournalEntry = line_item.journal_entry
        """The journal entry."""
        self.currency: Currency = line_item.currency
        """The account."""
        self.account: Account = line_item.account
        """The account."""
        self.description: str | None = line_item.description
        """The description."""
        self.debit: Decimal | None = line_item.debit
        """The debit amount."""
        self.credit: Decimal | None = line_item.credit
        """The credit amount."""
        self.amount: Decimal = line_item.amount
        """The amount."""
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, journal_entry_date: str | dt.date,
                 currency: str,
                 account: str,
                 description: str | None,
                 debit: str | Decimal | None,
                 credit: str | Decimal | None,
                 note: str | None):
        """Constructs a row in the CSV.
        :param journal_entry_date: The journal entry date.
        :param currency: The currency.
        :param account: The account.
        :param description: The description.
        :param debit: The debit amount.
        :param credit: The credit amount.
        :param note: The note.
        """
        self.date: str | dt.date = journal_entry_date
        """The date."""
        self.currency: str = currency
        """The currency."""
        self.account: str = account
        """The account."""
        self.description: str | None = description
        """The description."""
        self.debit: str | Decimal | None = debit
        """The debit amount."""
        self.credit: str | Decimal | None = credit
        """The credit amount."""
        self.note: str | None = note
        """The note."""
    @property
    def values(self) -> list[str | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.date, self.currency, self.account, self.description,
                self.debit, self.credit, self.note]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, period: Period,
                 pagination: Pagination[JournalEntryLineItem],
                 line_items: list[JournalEntryLineItem]):
        """Constructs the HTML page parameters.
        :param period: The period.
        :param pagination: The pagination.
        :param line_items: The line items.
        """
        self.period: Period = period
        """The period."""
        self.pagination: Pagination[JournalEntryLineItem] = pagination
        """The pagination."""
        self.line_items: list[JournalEntryLineItem] = line_items
        """The line items."""
        self.period_chooser: PeriodChooser = PeriodChooser(
            lambda x: journal_url(x))
        """The period chooser."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return len(self.line_items) > 0
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.JOURNAL,
                             period=self.period)
 def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
    """Composes and returns the CSV rows from the line items.
    :param line_items: The line items.
    :return: The CSV rows.
    """
    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
                                 gettext("Account"), gettext("Description"),
                                 gettext("Debit"), gettext("Credit"),
                                 gettext("Note"))]
    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
                        str(x.account), x.description,
                        x.debit, x.credit, x.journal_entry.note)
                 for x in line_items])
    return rows
 class Journal(BaseReport):
    """The journal."""
    def __init__(self, period: Period):
        """Constructs a journal.
        :param period: The period.
        """
        self.__period: Period = period
        """The period."""
        self.__line_items: list[JournalEntryLineItem] \
            = self.__query_line_items()
        """The line items."""
    def __query_line_items(self) -> list[JournalEntryLineItem]:
        """Queries and returns the line items.
        :return: The line items.
        """
        conditions: list[sa.BinaryExpression] = []
        if self.__period.start is not None:
            conditions.append(JournalEntry.date >= self.__period.start)
        if self.__period.end is not None:
            conditions.append(JournalEntry.date <= self.__period.end)
        return JournalEntryLineItem.query.join(JournalEntry)\
            .filter(*conditions)\
            .order_by(JournalEntry.date,
                      JournalEntry.no,
                      JournalEntryLineItem.is_debit.desc(),
                      JournalEntryLineItem.no)\
            .options(selectinload(JournalEntryLineItem.account),
                     selectinload(JournalEntryLineItem.currency),
                     selectinload(JournalEntryLineItem.journal_entry)).all()
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = f"journal-{period_spec(self.__period)}.csv"
        return csv_download(filename, get_csv_rows(self.__line_items))
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        pagination: Pagination[JournalEntryLineItem] \
            = Pagination[JournalEntryLineItem](self.__line_items,
                                               is_reversed=True)
        params: PageParams = PageParams(period=self.__period,
                                        pagination=pagination,
                                        line_items=pagination.list)
        return render_template("accounting/report/journal.html",
                               report=params)
--- a/src/accounting/report/reports/ledger.py
+++ b/src/accounting/report/reports/ledger.py
@ -1,413 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 ledger.
 """
 import datetime as dt
 from decimal import Decimal
 import sqlalchemy as sa
 from flask import url_for, render_template, Response
 from sqlalchemy.orm import selectinload
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
    period_spec
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import ledger_url
 from accounting.utils.pagination import Pagination
 class ReportLineItem:
    """A line item in the report."""
    def __init__(self, line_item: JournalEntryLineItem | None = None):
        """Constructs the line item in the report.
        :param line_item: The journal entry line item.
        """
        self.is_brought_forward: bool = False
        """Whether this is the brought-forward line item."""
        self.is_total: bool = False
        """Whether this is the total line item."""
        self.date: dt.date | None = None
        """The date."""
        self.description: str | None = None
        """The description."""
        self.debit: Decimal | None = None
        """The debit amount."""
        self.credit: Decimal | None = None
        """The credit amount."""
        self.balance: Decimal | None = None
        """The balance."""
        self.note: str | None = None
        """The note."""
        self.url: str | None = None
        """The URL to the journal entry line item."""
        if line_item is not None:
            self.date = line_item.journal_entry.date
            self.description = line_item.description
            self.debit = line_item.amount if line_item.is_debit else None
            self.credit = None if line_item.is_debit else line_item.amount
            self.note = line_item.journal_entry.note
            self.url = url_for("accounting.journal-entry.detail",
                               journal_entry=line_item.journal_entry)
 class LineItemCollector:
    """The line item collector."""
    def __init__(self, currency: Currency, account: Account, period: Period):
        """Constructs the line item collector.
        :param currency: The currency.
        :param account: The account.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__account: Account = account
        """The account."""
        self.__period: Period = period
        """The period"""
        self.brought_forward: ReportLineItem | None
        """The brought-forward line item."""
        self.line_items: list[ReportLineItem]
        """The line items."""
        self.total: ReportLineItem | None
        """The total line item."""
        self.brought_forward = self.__get_brought_forward()
        self.line_items = self.__query_line_items()
        self.total = self.__get_total()
        self.__populate_balance()
    def __get_brought_forward(self) -> ReportLineItem | None:
        """Queries, composes and returns the brought-forward line item.
        :return: The brought-forward line item, or None if the report starts
            from the beginning.
        """
        if self.__period.start is None:
            return None
        if self.__account.is_nominal:
            return None
        balance_func: sa.Function = sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
            else_=-JournalEntryLineItem.amount))
        select: sa.Select = sa.Select(balance_func).join(JournalEntry)\
            .filter(JournalEntryLineItem.currency_code == self.__currency.code,
                    JournalEntryLineItem.account_id == self.__account.id,
                    JournalEntry.date < self.__period.start)
        balance: int | None = db.session.scalar(select)
        if balance is None:
            return None
        line_item: ReportLineItem = ReportLineItem()
        line_item.is_brought_forward = True
        line_item.date = self.__period.start
        line_item.description = gettext("Brought forward")
        if balance > 0:
            line_item.debit = balance
        elif balance < 0:
            line_item.credit = -balance
        line_item.balance = balance
        return line_item
    def __query_line_items(self) -> list[ReportLineItem]:
        """Queries and returns the line items.
        :return: The line items.
        """
        conditions: list[sa.BinaryExpression] \
            = [JournalEntryLineItem.currency_code == self.__currency.code,
               JournalEntryLineItem.account_id == self.__account.id]
        if self.__period.start is not None:
            conditions.append(JournalEntry.date >= self.__period.start)
        if self.__period.end is not None:
            conditions.append(JournalEntry.date <= self.__period.end)
        return [ReportLineItem(x) for x in JournalEntryLineItem.query
                .join(JournalEntry)
                .filter(*conditions)
                .order_by(JournalEntry.date,
                          JournalEntry.no,
                          JournalEntryLineItem.is_debit.desc(),
                          JournalEntryLineItem.no)
                .options(selectinload(JournalEntryLineItem.journal_entry))
                .all()]
    def __get_total(self) -> ReportLineItem | None:
        """Composes the total line item.
        :return: The total line item, or None if there is no data.
        """
        if self.brought_forward is None and len(self.line_items) == 0:
            return None
        line_item: ReportLineItem = ReportLineItem()
        line_item.is_total = True
        line_item.description = gettext("Total")
        line_item.debit = sum([x.debit for x in self.line_items
                               if x.debit is not None])
        line_item.credit = sum([x.credit for x in self.line_items
                                if x.credit is not None])
        line_item.balance = line_item.debit - line_item.credit
        if self.brought_forward is not None:
            line_item.balance \
                = self.brought_forward.balance + line_item.balance
        return line_item
    def __populate_balance(self) -> None:
        """Populates the balance of the line items.
        :return: None.
        """
        if self.__account.is_nominal:
            return None
        balance: Decimal = 0 if self.brought_forward is None \
            else self.brought_forward.balance
        for line_item in self.line_items:
            if line_item.debit is not None:
                balance = balance + line_item.debit
            if line_item.credit is not None:
                balance = balance - line_item.credit
            line_item.balance = balance
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, date: dt.date | str | None,
                 description: str | None,
                 debit: str | Decimal | None,
                 credit: str | Decimal | None,
                 balance: str | Decimal | None,
                 note: str | None):
        """Constructs a row in the CSV.
        :param date: The journal entry date.
        :param description: The description.
        :param debit: The debit amount.
        :param credit: The credit amount.
        :param balance: The balance.
        :param note: The note.
        """
        self.date: dt.date | str | None = date
        """The date."""
        self.description: str | None = description
        """The description."""
        self.debit: str | Decimal | None = debit
        """The debit amount."""
        self.credit: str | Decimal | None = credit
        """The credit amount."""
        self.balance: str | Decimal | None = balance
        """The balance."""
        self.note: str | None = note
        """The note."""
    @property
    def values(self) -> list[str | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.date, self.description,
                self.debit, self.credit, self.balance, self.note]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency,
                 account: Account,
                 period: Period,
                 has_data: bool,
                 pagination: Pagination[ReportLineItem],
                 brought_forward: ReportLineItem | None,
                 line_items: list[ReportLineItem],
                 total: ReportLineItem | None):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param account: The account.
        :param period: The period.
        :param has_data: True if there is any data, or False otherwise.
        :param brought_forward: The brought-forward line item.
        :param line_items: The line items.
        :param total: The total line item.
        """
        self.currency: Currency = currency
        """The currency."""
        self.account: Account = account
        """The account."""
        self.period: Period = period
        """The period."""
        self.__has_data: bool = has_data
        """True if there is any data, or False otherwise."""
        self.pagination: Pagination[ReportLineItem] = pagination
        """The pagination."""
        self.brought_forward: ReportLineItem | None = brought_forward
        """The brought-forward line item."""
        self.line_items: list[ReportLineItem] = line_items
        """The line items."""
        self.total: ReportLineItem | None = total
        """The total line item."""
        self.period_chooser: PeriodChooser = PeriodChooser(
            lambda x: ledger_url(currency, account, x))
        """The period chooser."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return self.__has_data
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.LEDGER,
                             currency=self.currency,
                             account=self.account,
                             period=self.period)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(
            lambda x: ledger_url(x, self.account, self.period), self.currency)
    @property
    def account_options(self) -> list[OptionLink]:
        """Returns the account options.
        :return: The account options.
        """
        in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
            .filter(JournalEntryLineItem.currency_code == self.currency.code)\
            .group_by(JournalEntryLineItem.account_id)
        return [OptionLink(str(x), ledger_url(self.currency, x, self.period),
                           x.id == self.account.id)
                for x in Account.query.filter(Account.id.in_(in_use))
                .order_by(Account.base_code, Account.no).all()]
 class Ledger(BaseReport):
    """The ledger."""
    def __init__(self, currency: Currency, account: Account, period: Period):
        """Constructs a ledger.
        :param currency: The currency.
        :param account: The account.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__account: Account = account
        """The account."""
        self.__period: Period = period
        """The period."""
        collector: LineItemCollector = LineItemCollector(
            self.__currency, self.__account, self.__period)
        self.__brought_forward: ReportLineItem | None \
            = collector.brought_forward
        """The brought-forward line item."""
        self.__line_items: list[ReportLineItem] = collector.line_items
        """The line items."""
        self.__total: ReportLineItem | None = collector.total
        """The total line item."""
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "ledger-{currency}-{account}-{period}.csv"\
            .format(currency=self.__currency.code, account=self.__account.code,
                    period=period_spec(self.__period))
        return csv_download(filename, self.__get_csv_rows())
    def __get_csv_rows(self) -> list[CSVRow]:
        """Composes and returns the CSV rows.
        :return: The CSV rows.
        """
        rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Description"),
                                     gettext("Debit"), gettext("Credit"),
                                     gettext("Balance"), gettext("Note"))]
        if self.__brought_forward is not None:
            rows.append(CSVRow(self.__brought_forward.date,
                               self.__brought_forward.description,
                               self.__brought_forward.debit,
                               self.__brought_forward.credit,
                               self.__brought_forward.balance,
                               None))
        rows.extend([CSVRow(x.date, x.description,
                            x.debit, x.credit, x.balance, x.note)
                     for x in self.__line_items])
        if self.__total is not None:
            rows.append(CSVRow(gettext("Total"), None,
                               self.__total.debit, self.__total.credit,
                               self.__total.balance, None))
        return rows
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        all_line_items: list[ReportLineItem] = []
        if self.__brought_forward is not None:
            all_line_items.append(self.__brought_forward)
        all_line_items.extend(self.__line_items)
        if self.__total is not None:
            all_line_items.append(self.__total)
        pagination: Pagination[ReportLineItem] \
            = Pagination[ReportLineItem](all_line_items, is_reversed=True)
        page_line_items: list[ReportLineItem] = pagination.list
        has_data: bool = len(page_line_items) > 0
        brought_forward: ReportLineItem | None = None
        if len(page_line_items) > 0 and page_line_items[0].is_brought_forward:
            brought_forward = page_line_items[0]
            page_line_items = page_line_items[1:]
        total: ReportLineItem | None = None
        if len(page_line_items) > 0 and page_line_items[-1].is_total:
            total = page_line_items[-1]
            page_line_items = page_line_items[:-1]
        params: PageParams = PageParams(currency=self.__currency,
                                        account=self.__account,
                                        period=self.__period,
                                        has_data=has_data,
                                        pagination=pagination,
                                        brought_forward=brought_forward,
                                        line_items=page_line_items,
                                        total=total)
        return render_template("accounting/report/ledger.html",
                               report=params)
--- a/src/accounting/report/reports/search.py
+++ b/src/accounting/report/reports/search.py
@ -1,218 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/8
 #  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 search.
 """
 import datetime as dt
 from decimal import Decimal
 import sqlalchemy as sa
 from flask import Response, render_template, request
 from sqlalchemy.orm import selectinload
 from accounting.locale import gettext
 from accounting.models import Currency, CurrencyL10n, Account, AccountL10n, \
    JournalEntry, JournalEntryLineItem
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import csv_download
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.utils.pagination import Pagination
 from accounting.utils.query import parse_query_keywords
 from .journal import get_csv_rows
 class LineItemCollector:
    """The line item collector."""
    def __init__(self):
        """Constructs the line item collector."""
        self.line_items: list[JournalEntryLineItem] = self.__query_line_items()
        """The line items."""
    def __query_line_items(self) -> list[JournalEntryLineItem]:
        """Queries and returns the line items.
        :return: The line items.
        """
        keywords: list[str] = parse_query_keywords(request.args.get("q"))
        if len(keywords) == 0:
            return []
        conditions: list[sa.BinaryExpression] = []
        for k in keywords:
            sub_conditions: list[sa.BinaryExpression] \
                = [JournalEntryLineItem.description.icontains(k),
                   JournalEntryLineItem.account_id.in_(
                       self.__get_account_condition(k)),
                   JournalEntryLineItem.currency_code.in_(
                       self.__get_currency_condition(k)),
                   JournalEntryLineItem.journal_entry_id.in_(
                       self.__get_journal_entry_condition(k))]
            try:
                sub_conditions.append(
                    JournalEntryLineItem.amount == Decimal(k))
            except ArithmeticError:
                pass
            conditions.append(sa.or_(*sub_conditions))
        return JournalEntryLineItem.query.join(JournalEntry)\
            .filter(*conditions)\
            .order_by(JournalEntry.date,
                      JournalEntry.no,
                      JournalEntryLineItem.is_debit,
                      JournalEntryLineItem.no)\
            .options(selectinload(JournalEntryLineItem.account),
                     selectinload(JournalEntryLineItem.currency),
                     selectinload(JournalEntryLineItem.journal_entry)).all()
    @staticmethod
    def __get_account_condition(k: str) -> sa.Select:
        """Composes and returns the condition to filter the account.
        :param k: The keyword.
        :return: The condition to filter the account.
        """
        code: sa.BinaryExpression = Account.base_code + "-" \
            + sa.func.substr("000" + sa.cast(Account.no, sa.String),
                             sa.func.char_length(sa.cast(Account.no,
                                                         sa.String)) + 1)
        select_l10n: sa.Select = sa.select(AccountL10n.account_id)\
            .filter(AccountL10n.title.icontains(k))
        conditions: list[sa.BinaryExpression] \
            = [Account.base_code.contains(k),
               Account.title_l10n.icontains(k),
               code.contains(k),
               Account.id.in_(select_l10n)]
        if k in gettext("Needs Offset"):
            conditions.append(Account.is_need_offset)
        return sa.select(Account.id).filter(sa.or_(*conditions))
    @staticmethod
    def __get_currency_condition(k: str) -> sa.Select:
        """Composes and returns the condition to filter the currency.
        :param k: The keyword.
        :return: The condition to filter the currency.
        """
        select_l10n: sa.Select = sa.select(CurrencyL10n.currency_code)\
            .filter(CurrencyL10n.name.icontains(k))
        return sa.select(Currency.code).filter(
            sa.or_(Currency.code.icontains(k),
                   Currency.name_l10n.icontains(k),
                   Currency.code.in_(select_l10n)))
    @staticmethod
    def __get_journal_entry_condition(k: str) -> sa.Select:
        """Composes and returns the condition to filter the journal entry.
        :param k: The keyword.
        :return: The condition to filter the journal entry.
        """
        conditions: list[sa.BinaryExpression] \
            = [JournalEntry.note.icontains(k)]
        date: dt.datetime
        try:
            date = dt.datetime.strptime(k, "%Y")
            conditions.append(
                sa.extract("year", JournalEntry.date) == date.year)
        except ValueError:
            pass
        try:
            date = dt.datetime.strptime(k, "%Y/%m")
            conditions.append(sa.and_(
                sa.extract("year", JournalEntry.date) == date.year,
                sa.extract("month", JournalEntry.date) == date.month))
        except ValueError:
            pass
        try:
            date = dt.datetime.strptime(f"2000/{k}", "%Y/%m/%d")
            conditions.append(sa.and_(
                sa.extract("month", JournalEntry.date) == date.month,
                sa.extract("day", JournalEntry.date) == date.day))
        except ValueError:
            pass
        try:
            date = dt.datetime.strptime(k, "%Y/%m/%d")
            conditions.append(sa.and_(
                sa.extract("year", JournalEntry.date) == date.year,
                sa.extract("month", JournalEntry.date) == date.month,
                sa.extract("day", JournalEntry.date) == date.day))
        except ValueError:
            pass
        return sa.select(JournalEntry.id).filter(sa.or_(*conditions))
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, pagination: Pagination[JournalEntryLineItem],
                 line_items: list[JournalEntryLineItem]):
        """Constructs the HTML page parameters.
        :param line_items: The search result line items.
        """
        self.pagination: Pagination[JournalEntryLineItem] = pagination
        """The pagination."""
        self.line_items: list[JournalEntryLineItem] = line_items
        """The line items."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return len(self.line_items) > 0
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.SEARCH)
 class Search(BaseReport):
    """The search."""
    def __init__(self):
        """Constructs a search."""
        self.__line_items: list[JournalEntryLineItem] \
            = LineItemCollector().line_items
        """The line items."""
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "search-{q}.csv".format(q=request.args["q"])
        return csv_download(filename, get_csv_rows(self.__line_items))
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        pagination: Pagination[JournalEntryLineItem] \
            = Pagination[JournalEntryLineItem](self.__line_items,
                                               is_reversed=True)
        params: PageParams = PageParams(pagination=pagination,
                                        line_items=pagination.list)
        return render_template("accounting/report/search.html",
                               report=params)
--- a/src/accounting/report/reports/trial_balance.py
+++ b/src/accounting/report/reports/trial_balance.py
@ -1,243 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 trial balance.
 """
 from decimal import Decimal
 import sqlalchemy as sa
 from flask import Response, render_template
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.period import Period, PeriodChooser
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
    period_spec
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import ledger_url, trial_balance_url
 class ReportAccount:
    """An account in the report."""
    def __init__(self, account: Account, amount: Decimal, url: str):
        """Constructs an account in the report.
        :param account: The account.
        :param amount: The amount.
        :param url: The URL to the ledger of the account.
        """
        self.account: Account = account
        """The account."""
        self.debit: Decimal | None = amount if amount > 0 else None
        """The debit amount."""
        self.credit: Decimal | None = -amount if amount < 0 else None
        """The credit amount."""
        self.url: str = url
        """The URL to the ledger of the account."""
 class Total:
    """The totals."""
    def __init__(self, debit: Decimal, credit: Decimal):
        """Constructs the total in the trial balance.
        :param debit: The debit amount.
        :param credit: The credit amount.
        """
        self.debit: Decimal | None = debit
        """The debit amount."""
        self.credit: Decimal | None = credit
        """The credit amount."""
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, text: str | None,
                 debit: str | Decimal | None,
                 credit: str | Decimal | None):
        """Constructs a row in the CSV.
        :param text: The text.
        :param debit: The debit amount.
        :param credit: The credit amount.
        """
        self.text: str | None = text
        """The text."""
        self.debit: str | Decimal | None = debit
        """The debit amount."""
        self.credit: str | Decimal | None = credit
        """The credit amount."""
    @property
    def values(self) -> list[str | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.text, self.debit, self.credit]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency,
                 period: Period,
                 accounts: list[ReportAccount],
                 total: Total):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param period: The period.
        :param accounts: The accounts in the trial balance.
        :param total: The total of the trial balance.
        """
        self.currency: Currency = currency
        """The currency."""
        self.period: Period = period
        """The period."""
        self.accounts: list[ReportAccount] = accounts
        """The accounts in the trial balance."""
        self.total: Total = total
        """The total of the trial balance."""
        self.period_chooser: PeriodChooser = PeriodChooser(
            lambda x: trial_balance_url(currency, x))
        """The period chooser."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return len(self.accounts) > 0
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.TRIAL_BALANCE,
                             currency=self.currency,
                             period=self.period)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(
            lambda x: trial_balance_url(x, self.period), self.currency)
 class TrialBalance(BaseReport):
    """The trial balance."""
    def __init__(self, currency: Currency, period: Period):
        """Constructs a trial balance.
        :param currency: The currency.
        :param period: The period.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__period: Period = period
        """The period."""
        self.__accounts: list[ReportAccount]
        """The accounts in the trial balance."""
        self.__total: Total
        """The total of the trial balance."""
        self.__set_data()
    def __set_data(self) -> None:
        """Queries and sets data sections in the trial balance.
        :return: None.
        """
        conditions: list[sa.BinaryExpression] \
            = [JournalEntryLineItem.currency_code == self.__currency.code]
        if self.__period.start is not None:
            conditions.append(JournalEntry.date >= self.__period.start)
        if self.__period.end is not None:
            conditions.append(JournalEntry.date <= self.__period.end)
        balance_func: sa.Function = sa.func.sum(sa.case(
            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
            else_=-JournalEntryLineItem.amount)).label("balance")
        select_balances: sa.Select = sa.select(Account.id, balance_func)\
            .join(JournalEntry).join(Account)\
            .filter(*conditions)\
            .group_by(Account.id)\
            .having(balance_func != 0)\
            .order_by(Account.base_code, Account.no)
        balances: list[sa.Row] = db.session.execute(select_balances).all()
        accounts: dict[int, Account] \
            = {x.id: x for x in Account.query
               .filter(Account.id.in_([x.id for x in balances])).all()}
        self.__accounts = [ReportAccount(account=accounts[x.id],
                                         amount=x.balance,
                                         url=ledger_url(self.__currency,
                                                        accounts[x.id],
                                                        self.__period))
                           for x in balances]
        self.__total = Total(
            sum([x.debit for x in self.__accounts if x.debit is not None]),
            sum([x.credit for x in self.__accounts if x.credit is not None]))
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "trial-balance-{currency}-{period}.csv"\
            .format(currency=self.__currency.code,
                    period=period_spec(self.__period))
        return csv_download(filename, self.__get_csv_rows())
    def __get_csv_rows(self) -> list[CSVRow]:
        """Composes and returns the CSV rows.
        :return: The CSV rows.
        """
        rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Debit"),
                                     gettext("Credit"))]
        rows.extend([CSVRow(str(x.account), x.debit, x.credit)
                     for x in self.__accounts])
        rows.append(CSVRow(gettext("Total"), self.__total.debit,
                           self.__total.credit))
        return rows
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        params: PageParams = PageParams(currency=self.__currency,
                                        period=self.__period,
                                        accounts=self.__accounts,
                                        total=self.__total)
        return render_template("accounting/report/trial-balance.html",
                               report=params)
--- a/src/accounting/report/reports/unapplied.py
+++ b/src/accounting/report/reports/unapplied.py
@ -1,216 +0,0 @@
 # 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 items.
 """
 import datetime as dt
 from decimal import Decimal
 from flask import render_template, Response
 from sqlalchemy.orm import selectinload
 from accounting.locale import gettext
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.unapplied import get_accounts_with_unapplied, \
    get_net_balances
 from accounting.report.utils.urls import unapplied_url
 from accounting.utils.pagination import Pagination
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, journal_entry_date: str | dt.date, currency: str,
                 description: str | None, amount: str | Decimal,
                 net_balance: str | Decimal):
        """Constructs a row in the CSV.
        :param journal_entry_date: The journal entry date.
        :param currency: The currency.
        :param description: The description.
        :param amount: The amount.
        :param net_balance: The net balance.
        """
        self.date: str | dt.date = journal_entry_date
        """The date."""
        self.currency: str = currency
        """The currency."""
        self.description: str | None = description
        """The description."""
        self.amount: str | Decimal = amount
        """The amount."""
        self.net_balance: str | Decimal = net_balance
        """The net balance."""
    @property
    def values(self) -> list[str | dt.date | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.date, self.currency, self.description, self.amount,
                self.net_balance]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency,
                 account: Account,
                 pagination: Pagination[JournalEntryLineItem],
                 line_items: list[JournalEntryLineItem]):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param account: The account.
        :param pagination: The pagination.
        :param line_items: The line items.
        """
        self.currency: Currency = currency
        """The currency."""
        self.account: Account = account
        """The account."""
        self.pagination: Pagination[JournalEntryLineItem] = pagination
        """The pagination."""
        self.line_items: list[JournalEntryLineItem] = line_items
        """The line items."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return len(self.line_items) > 0
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
                             account=self.account)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(
            lambda x: unapplied_url(x, self.account), self.currency)
    @property
    def account_options(self) -> list[OptionLink]:
        """Returns the account options.
        :return: The account options.
        """
        options: list[OptionLink] \
            = [OptionLink(gettext("Accounts"),
                          unapplied_url(self.currency, None),
                          False)]
        options.extend(
            [OptionLink(str(x), unapplied_url(self.currency, x),
                        x.id == self.account.id)
             for x in get_accounts_with_unapplied(self.currency)])
        return options
 def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
    """Composes and returns the CSV rows from the line items.
    :param line_items: The line items.
    :return: The CSV rows.
    """
    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
                                 gettext("Description"), gettext("Amount"),
                                 gettext("Net Balance"))]
    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
                        x.description, x.amount, x.net_balance)
                 for x in line_items])
    return rows
 class UnappliedOriginalLineItems(BaseReport):
    """The unapplied original line items."""
    def __init__(self, currency: Currency, account: Account):
        """Constructs the unapplied original line items.
        :param currency: The currency.
        :param account: The account.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__account: Account = account
        """The account."""
        self.__line_items: list[JournalEntryLineItem] \
            = self.__query_line_items()
        """The line items."""
    def __query_line_items(self) -> list[JournalEntryLineItem]:
        """Queries and returns the line items.
        :return: The line items.
        """
        net_balances: dict[int, Decimal | None] \
            = get_net_balances(self.__currency, self.__account)
        line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query \
            .join(Account).join(JournalEntry) \
            .filter(JournalEntryLineItem.id.in_(net_balances)) \
            .order_by(JournalEntry.date, JournalEntry.no,
                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
            .options(selectinload(JournalEntryLineItem.currency),
                     selectinload(JournalEntryLineItem.journal_entry)).all()
        for line_item in line_items:
            line_item.net_balance = line_item.amount \
                if net_balances[line_item.id] is None \
                else net_balances[line_item.id]
        return line_items
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "unapplied-{currency}-{account}.csv"\
            .format(currency=self.__currency.code, account=self.__account.code)
        return csv_download(filename, get_csv_rows(self.__line_items))
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        pagination: Pagination[JournalEntryLineItem] \
            = Pagination[JournalEntryLineItem](self.__line_items,
                                               is_reversed=True)
        params: PageParams = PageParams(currency=self.__currency,
                                        account=self.__account,
                                        pagination=pagination,
                                        line_items=pagination.list)
        return render_template("accounting/report/unapplied.html",
                               report=params)
--- a/src/accounting/report/reports/unapplied_accounts.py
+++ b/src/accounting/report/reports/unapplied_accounts.py
@ -1,155 +0,0 @@
 # 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 accounts with unapplied original line items.
 """
 import datetime as dt
 from decimal import Decimal
 from flask import render_template, Response
 from accounting.locale import gettext
 from accounting.models import Currency, Account
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.unapplied import get_accounts_with_unapplied
 from accounting.report.utils.urls import unapplied_url
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, account: str, count: int | str):
        """Constructs a row in the CSV.
        :param account: The account.
        :param count: The number of unapplied original line items.
        """
        self.account: str = account
        """The currency."""
        self.count: int | str = count
        """The number of unapplied original line items."""
    @property
    def values(self) -> list[str | dt.date | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.account, self.count]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency, accounts: list[Account]):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param accounts: The accounts.
        """
        self.currency: Currency = currency
        """The currency."""
        self.accounts: list[Account] = accounts
        """The accounts."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return len(self.accounts) > 0
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
                             account=None)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(lambda x: unapplied_url(x, None),
                                          self.currency)
    @property
    def account_options(self) -> list[OptionLink]:
        """Returns the account options.
        :return: The account options.
        """
        options: list[OptionLink] \
            = [OptionLink(gettext("Accounts"),
                          unapplied_url(self.currency, None),
                          True)]
        options.extend(
            [OptionLink(str(x), unapplied_url(self.currency, x), False)
             for x in self.accounts])
        return options
 def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
    """Composes and returns the CSV rows from the line items.
    :param accounts: The accounts.
    :return: The CSV rows.
    """
    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
    rows.extend([CSVRow(str(x), x.count) for x in accounts])
    return rows
 class AccountsWithUnappliedOriginalLineItems(BaseReport):
    """The accounts with unapplied original line items."""
    def __init__(self, currency: Currency):
        """Constructs the outstanding balances.
        :param currency: The currency.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__accounts: list[Account] = get_accounts_with_unapplied(currency)
        """The accounts."""
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "unapplied-accounts.csv"
        return csv_download(filename, get_csv_rows(self.__accounts))
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        return render_template("accounting/report/unapplied-accounts.html",
                               report=PageParams(currency=self.__currency,
                                                 accounts=self.__accounts))
--- a/src/accounting/report/reports/unmatched.py
+++ b/src/accounting/report/reports/unmatched.py
@ -1,214 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
 #  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 unmatched offsets.
 """
 import datetime as dt
 from decimal import Decimal
 from flask import render_template, Response
 from flask_babel import LazyString
 from accounting.locale import gettext
 from accounting.models import Currency, Account, JournalEntryLineItem
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download
 from accounting.report.utils.offset_matcher import OffsetMatcher, OffsetPair
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.unmatched import get_accounts_with_unmatched
 from accounting.report.utils.urls import unmatched_url
 from accounting.utils.pagination import Pagination
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, journal_entry_date: str | dt.date, currency: str,
                 description: str | None, debit: str | Decimal,
                 credit: str | Decimal, balance: str | Decimal):
        """Constructs a row in the CSV.
        :param journal_entry_date: The journal entry date.
        :param currency: The currency.
        :param description: The description.
        :param debit: The debit amount.
        :param credit: The credit amount.
        :param balance: The balance.
        """
        self.date: str | dt.date = journal_entry_date
        """The date."""
        self.currency: str = currency
        """The currency."""
        self.description: str | None = description
        """The description."""
        self.debit: str | Decimal | None = debit
        """The debit amount."""
        self.credit: str | Decimal | None = credit
        """The credit amount."""
        self.balance: str | Decimal = balance
        """The balance."""
    @property
    def values(self) -> list[str | dt.date | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.date, self.currency, self.description, self.debit,
                self.credit, self.balance]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency,
                 account: Account,
                 match_status: str | LazyString,
                 matched_pairs: list[OffsetPair],
                 pagination: Pagination[JournalEntryLineItem],
                 line_items: list[JournalEntryLineItem]):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param account: The account.
        :param match_status: The match status message.
        :param matched_pairs: A list of matched pairs.
        :param pagination: The pagination.
        :param line_items: The line items.
        """
        self.currency: Currency = currency
        """The currency."""
        self.account: Account = account
        """The account."""
        self.match_status: str | LazyString = match_status
        """The match status message."""
        self.matched_pairs: list[OffsetPair] = matched_pairs
        """A list of matched pairs."""
        self.pagination: Pagination[JournalEntryLineItem] = pagination
        """The pagination."""
        self.line_items: list[JournalEntryLineItem] = line_items
        """The line items."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return len(self.line_items) > 0
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
                             account=self.account)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(
            lambda x: unmatched_url(x, self.account), self.currency)
    @property
    def account_options(self) -> list[OptionLink]:
        """Returns the account options.
        :return: The account options.
        """
        options: list[OptionLink] \
            = [OptionLink(gettext("Accounts"),
                          unmatched_url(self.currency, None),
                          False)]
        options.extend(
            [OptionLink(str(x), unmatched_url(self.currency, x),
                        x.id == self.account.id)
             for x in get_accounts_with_unmatched(self.currency)])
        return options
 def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
    """Composes and returns the CSV rows from the line items.
    :param line_items: The line items.
    :return: The CSV rows.
    """
    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
                                 gettext("Description"), gettext("Debit"),
                                 gettext("Credit"), gettext("Balance"))]
    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
                        x.description, x.debit, x.credit, x.balance)
                 for x in line_items])
    return rows
 class UnmatchedOffsets(BaseReport):
    """The unmatched offsets."""
    def __init__(self, currency: Currency, account: Account):
        """Constructs the unmatched offsets.
        :param currency: The currency.
        :param account: The account.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__account: Account = account
        """The account."""
        offset_matcher: OffsetMatcher \
            = OffsetMatcher(self.__currency, self.__account)
        self.__line_items: list[JournalEntryLineItem] \
            = offset_matcher.line_items
        """The line items."""
        self.__match_status: str | LazyString = offset_matcher.status
        """The match status message."""
        self.__matched_pairs: list[OffsetPair] = offset_matcher.matched_pairs
        """A list of matched pairs."""
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "unmatched-{currency}-{account}.csv"\
            .format(currency=self.__currency.code, account=self.__account.code)
        return csv_download(filename, get_csv_rows(self.__line_items))
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        pagination: Pagination[JournalEntryLineItem] \
            = Pagination[JournalEntryLineItem](self.__line_items,
                                               is_reversed=True)
        params: PageParams = PageParams(currency=self.__currency,
                                        account=self.__account,
                                        match_status=self.__match_status,
                                        matched_pairs=self.__matched_pairs,
                                        pagination=pagination,
                                        line_items=pagination.list)
        return render_template("accounting/report/unmatched.html",
                               report=params)
--- a/src/accounting/report/reports/unmatched_accounts.py
+++ b/src/accounting/report/reports/unmatched_accounts.py
@ -1,156 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
 #  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 accounts with unmatched offsets.
 """
 import datetime as dt
 from decimal import Decimal
 from flask import render_template, Response
 from accounting.locale import gettext
 from accounting.models import Currency, Account
 from accounting.report.utils.base_page_params import BasePageParams
 from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import BaseCSVRow, csv_download
 from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.unmatched import get_accounts_with_unmatched
 from accounting.report.utils.urls import unmatched_url
 class CSVRow(BaseCSVRow):
    """A row in the CSV."""
    def __init__(self, account: str, count: int | str):
        """Constructs a row in the CSV.
        :param account: The account.
        :param count: The number of unapplied original line items.
        """
        self.account: str = account
        """The currency."""
        self.count: int | str = count
        """The number of unapplied original line items."""
    @property
    def values(self) -> list[str | dt.date | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
        return [self.account, self.count]
 class PageParams(BasePageParams):
    """The HTML page parameters."""
    def __init__(self, currency: Currency, accounts: list[Account]):
        """Constructs the HTML page parameters.
        :param currency: The currency.
        :param accounts: The accounts.
        """
        self.currency: Currency = currency
        """The currency."""
        self.accounts: list[Account] = accounts
        """The accounts."""
    @property
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
        return len(self.accounts) > 0
    @property
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
                             account=None)
    @property
    def currency_options(self) -> list[OptionLink]:
        """Returns the currency options.
        :return: The currency options.
        """
        return self._get_currency_options(lambda x: unmatched_url(x, None),
                                          self.currency)
    @property
    def account_options(self) -> list[OptionLink]:
        """Returns the account options.
        :return: The account options.
        """
        options: list[OptionLink] \
            = [OptionLink(gettext("Accounts"),
                          unmatched_url(self.currency, None),
                          True)]
        options.extend(
            [OptionLink(str(x), unmatched_url(self.currency, x), False)
             for x in self.accounts])
        return options
 def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
    """Composes and returns the CSV rows from the line items.
    :param accounts: The accounts.
    :return: The CSV rows.
    """
    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
    rows.extend([CSVRow(str(x), x.count) for x in accounts])
    return rows
 class AccountsWithUnmatchedOffsets(BaseReport):
    """The accounts with unmatched offsets."""
    def __init__(self, currency: Currency):
        """Constructs the outstanding balances.
        :param currency: The currency.
        """
        self.__currency: Currency = currency
        """The currency."""
        self.__accounts: list[Account] \
            = get_accounts_with_unmatched(currency)
        """The accounts."""
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
        filename: str = "unmatched-accounts.csv"
        return csv_download(filename, get_csv_rows(self.__accounts))
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
        return render_template("accounting/report/unmatched-accounts.html",
                               report=PageParams(currency=self.__currency,
                                                 accounts=self.__accounts))
--- a/src/accounting/report/template_filters.py
+++ b/src/accounting/report/template_filters.py
@ -1,37 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 template filters for the reports.
 """
 from decimal import Decimal
 from accounting.template_filters import format_amount as core_format_amount
 def format_amount(value: Decimal | None) -> str | None:
    """Formats an amount for the report.
    :param value: The amount.
    :return: The formatted amount text.
    """
    if value is None:
        return ""
    is_negative: bool = value < 0
    formatted: str = core_format_amount(abs(value))
    if is_negative:
        formatted = f"({formatted})"
    return formatted
--- a/src/accounting/report/utils/init.py
+++ b/src/accounting/report/utils/init.py
@ -1,19 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 utilities for the reports.
 """
--- a/src/accounting/report/utils/base_page_params.py
+++ b/src/accounting/report/utils/base_page_params.py
@ -1,89 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/6
 #  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 page parameters of a report.
 """
 from abc import ABC, abstractmethod
 from collections.abc import Callable
 from typing import Type
 from urllib.parse import urlparse, ParseResult, parse_qsl, urlencode, \
    urlunparse
 import sqlalchemy as sa
 from flask import request
 from accounting import db
 from accounting.models import Currency, JournalEntryLineItem
 from accounting.utils.journal_entry_types import JournalEntryType
 from .option_link import OptionLink
 from .report_chooser import ReportChooser
 class BasePageParams(ABC):
    """The base HTML page parameters class."""
    @property
    @abstractmethod
    def has_data(self) -> bool:
        """Returns whether there is any data on the page.
        :return: True if there is any data, or False otherwise.
        """
    @property
    @abstractmethod
    def report_chooser(self) -> ReportChooser:
        """Returns the report chooser.
        :return: The report chooser.
        """
    @property
    def journal_entry_types(self) -> Type[JournalEntryType]:
        """Returns the journal entry types.
        :return: The journal entry types.
        """
        return JournalEntryType
    @property
    def csv_uri(self) -> str:
        uri: str = request.full_path if request.query_string \
            else request.path
        uri_p: ParseResult = urlparse(uri)
        params: list[tuple[str, str]] = parse_qsl(uri_p.query)
        params = [x for x in params if x[0] != "as"]
        params.append(("as", "csv"))
        parts: list[str] = list(uri_p)
        parts[4] = urlencode(params)
        return urlunparse(parts)
    @staticmethod
    def _get_currency_options(get_url: Callable[[Currency], str],
                              active_currency: Currency) -> list[OptionLink]:
        """Returns the currency options.
        :param get_url: The callback to return the URL of a currency.
        :param active_currency: The active currency.
        :return: The currency options.
        """
        in_use: set[str] = set(db.session.scalars(
            sa.select(JournalEntryLineItem.currency_code)
            .group_by(JournalEntryLineItem.currency_code)).all())
        return [OptionLink(str(x), get_url(x), x.code == active_currency.code)
                for x in Currency.query.filter(Currency.code.in_(in_use))
                .order_by(Currency.code).all()]
--- a/src/accounting/report/utils/base_report.py
+++ b/src/accounting/report/utils/base_report.py
@ -1,40 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/8
 #  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 base report.
 """
 from abc import ABC, abstractmethod
 from flask import Response
 class BaseReport(ABC):
    """The base report class."""
    @abstractmethod
    def csv(self) -> Response:
        """Returns the report as CSV for download.
        :return: The response of the report for download.
        """
    @abstractmethod
    def html(self) -> str:
        """Composes and returns the report as HTML.
        :return: The report as HTML.
        """
--- a/src/accounting/report/utils/csv_export.py
+++ b/src/accounting/report/utils/csv_export.py
@ -1,109 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 #  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 utilities to export the report as CSV for download.
 """
 import csv
 import datetime as dt
 from abc import ABC, abstractmethod
 from decimal import Decimal
 from io import StringIO
 from urllib.parse import quote
 from flask import Response
 from accounting.report.period import Period
 class BaseCSVRow(ABC):
    """The base CSV row."""
    @property
    @abstractmethod
    def values(self) -> list[str | Decimal | None]:
        """Returns the values of the row.
        :return: The values of the row.
        """
 def csv_download(filename: str, rows: list[BaseCSVRow]) -> Response:
    """Exports the data rows as a CSV file for download.
    :param filename: The download file name.
    :param rows: The data rows.
    :return: The response for download the CSV file.
    """
    with StringIO() as fp:
        writer = csv.writer(fp)
        writer.writerows([x.values for x in rows])
        fp.seek(0)
        response: Response = Response(fp.read(), mimetype="text/csv")
        response.headers["Content-Disposition"] \
            = f"attachment; filename={quote(filename)}"
        return response
 def period_spec(period: Period) -> str:
    """Constructs the period specification to be used in the filename.
    :param period: The period.
    :return: The period specification to be used in the filename.
    """
    start: str | None = __get_start_str(period.start)
    end: str | None = __get_end_str(period.end)
    if period.start is None and period.end is None:
        return "all-time"
    if start == end:
        return start
    if period.start is None:
        return f"until-{end}"
    if period.end is None:
        return f"since-{start}"
    return f"{start}-{end}"
 def __get_start_str(start: dt.date | None) -> str | None:
    """Returns the string representation of the start date.
    :param start: The start date.
    :return: The string representation of the start date, or None if the start
        date is None.
    """
    if start is None:
        return None
    if start.month == 1 and start.day == 1:
        return str(start.year)
    if start.day == 1:
        return start.strftime("%Y%m")
    return start.strftime("%Y%m%d")
 def __get_end_str(end: dt.date | None) -> str | None:
    """Returns the string representation of the end date.
    :param end: The end date.
    :return: The string representation of the end date, or None if the end
        date is None.
    """
    if end is None:
        return None
    if end.month == 12 and end.day == 31:
        return str(end.year)
    if (end + dt.timedelta(days=1)).day == 1:
        return end.strftime("%Y%m")
    return end.strftime("%Y%m%d")
--- a/src/accounting/report/utils/offset_matcher.py
+++ b/src/accounting/report/utils/offset_matcher.py
@ -1,178 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
 #  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 forms for the unmatched offset management.
 """
 from decimal import Decimal
 import sqlalchemy as sa
 from flask_babel import LazyString
 from sqlalchemy.orm import selectinload
 from accounting.locale import lazy_gettext
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.report.utils.unapplied import get_net_balances
 class OffsetPair:
    """A pair of an original line item and its offset."""
    def __init__(self, original_line_item: JournalEntryLineItem,
                 offset: JournalEntryLineItem):
        """Constructs a pair of an original line item and its offset.
        :param original_line_item: The original line item.
        :param offset: The offset.
        """
        self.original_line_item: JournalEntryLineItem = original_line_item
        """The original line item."""
        self.offset: JournalEntryLineItem = offset
        """The offset."""
 class OffsetMatcher:
    """The offset matcher."""
    def __init__(self, currency: Currency, account: Account):
        """Constructs the offset matcher.
        :param currency: The currency.
        :param account: The account.
        """
        self.__currency: Account = currency
        """The currency."""
        self.__account: Account = account
        """The account."""
        self.matched_pairs: list[OffsetPair] = []
        """A list of matched pairs."""
        self.line_items: list[JournalEntryLineItem] = []
        """The unapplied debits or credits and unmatched offsets."""
        self.unapplied: list[JournalEntryLineItem] = []
        """The unapplied debits or credits."""
        self.unmatched: list[JournalEntryLineItem] = []
        """The unmatched offsets."""
        self.__find_matches()
    def __find_matches(self) -> None:
        """Finds the matched original line items and their offsets.
        :return: None.
        """
        self.__get_line_items()
        if len(self.unapplied) == 0 or len(self.unmatched) == 0:
            return
        remains: list[JournalEntryLineItem] = self.unmatched.copy()
        for original_item in self.unapplied:
            offset_candidates: list[JournalEntryLineItem] \
                = [x for x in remains
                   if (x.journal_entry.date > original_item.journal_entry.date
                       or (x.journal_entry.date
                           == original_item.journal_entry.date
                           and x.journal_entry.no
                           > original_item.journal_entry.no))
                   and x.currency_code == original_item.currency_code
                   and x.description == original_item.description
                   and x.amount == original_item.net_balance]
            if len(offset_candidates) == 0:
                continue
            self.matched_pairs.append(
                OffsetPair(original_item, offset_candidates[0]))
            original_item.match = offset_candidates[0]
            offset_candidates[0].match = original_item
            remains.remove(offset_candidates[0])
    def __get_line_items(self) -> None:
        """Returns the unapplied original line items and unmatched offsets of
        the account.
        :return: The unapplied original line items and unmatched offsets of the
            account.
        """
        net_balances: dict[int, Decimal | None] \
            = get_net_balances(self.__currency, self.__account)
        unmatched_offset_condition: sa.BinaryExpression \
            = sa.and_(Account.id == self.__account.id,
                      JournalEntryLineItem.currency_code
                      == self.__currency.code,
                      JournalEntryLineItem.original_line_item_id.is_(None),
                      sa.or_(sa.and_(Account.base_code.startswith("2"),
                                     JournalEntryLineItem.is_debit),
                             sa.and_(Account.base_code.startswith("1"),
                                     sa.not_(JournalEntryLineItem.is_debit))))
        self.line_items = JournalEntryLineItem.query \
            .join(Account).join(JournalEntry) \
            .filter(sa.or_(JournalEntryLineItem.id.in_(net_balances),
                           unmatched_offset_condition)) \
            .order_by(JournalEntry.date, JournalEntry.no,
                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
            .options(selectinload(JournalEntryLineItem.currency),
                     selectinload(JournalEntryLineItem.journal_entry)).all()
        for line_item in self.line_items:
            line_item.is_offset = line_item.id not in net_balances
        self.unapplied = [x for x in self.line_items if not x.is_offset]
        for line_item in self.unapplied:
            line_item.net_balance = line_item.amount \
                if net_balances[line_item.id] is None \
                else net_balances[line_item.id]
        self.unmatched = [x for x in self.line_items if x.is_offset]
        self.__populate_accumulated_balances()
    def __populate_accumulated_balances(self) -> None:
        """Populates the accumulated balances of the line items.
        :return: None.
        """
        balance: Decimal = Decimal("0")
        for line_item in self.line_items:
            amount: Decimal = line_item.amount if line_item.is_offset \
                else line_item.net_balance
            if line_item.is_debit:
                line_item.debit = amount
                line_item.credit = None
                balance = balance + amount
            else:
                line_item.debit = None
                line_item.credit = amount
                balance = balance - amount
            line_item.balance = balance
    @property
    def status(self) -> str | LazyString:
        """Returns the match status message.
        :return: The match status message.
        """
        if len(self.unmatched) == 0:
            return lazy_gettext("There is no unmatched offset.")
        if len(self.matched_pairs) == 0:
            return lazy_gettext(
                    "%(total)s unmatched offsets without original items.",
                    total=len(self.unmatched))
        return lazy_gettext(
            "%(matches)s unmatched offsets out of %(total)s"
            " can match with their original items.",
            matches=len(self.matched_pairs),
            total=len(self.unmatched))
    def match(self) -> None:
        """Matches the original line items with offsets.
        :return: None.
        """
        for pair in self.matched_pairs:
            pair.offset.original_line_item_id = pair.original_line_item.id
--- a/src/accounting/report/utils/option_link.py
+++ b/src/accounting/report/utils/option_link.py
@ -1,41 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/5
 #  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 option link.
 """
 class OptionLink:
    """An option link."""
    def __init__(self, title: str, url: str, is_active: bool,
                 fa_icon: str | None = None):
        """Constructs an option link.
        :param title: The title.
        :param url: The URL.
        :param is_active: True if active, or False otherwise
        :param fa_icon: The font-awesome icon, if any.
        """
        self.title: str = title
        """The title."""
        self.url: str = url
        """The URL."""
        self.is_active: bool = is_active
        """True if active, or False otherwise."""
        self.fa_icon: str | None = fa_icon
        """The font-awesome icon, if any."""
--- a/src/accounting/report/utils/report_chooser.py
+++ b/src/accounting/report/utils/report_chooser.py
@ -1,198 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  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 report chooser.
 This file is largely taken from the NanoParma ERP project, first written in
 2021/9/16 by imacat (imacat@nanoparma.com).
 """
 import re
 from collections.abc import Iterator
 from flask_babel import LazyString
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Currency, Account
 from accounting.report.period import Period, get_period
 from accounting.template_globals import default_currency_code
 from accounting.utils.current_account import CurrentAccount
 from accounting.utils.permission import can_edit
 from .option_link import OptionLink
 from .report_type import ReportType
 from .urls import journal_url, ledger_url, income_expenses_url, \
    trial_balance_url, income_statement_url, balance_sheet_url, \
    unapplied_url, unmatched_url
 class ReportChooser:
    """The report chooser."""
    def __init__(self, active_report: ReportType,
                 period: Period | None = None,
                 currency: Currency | None = None,
                 account: Account | None = None):
        """Constructs the report chooser.
        :param active_report: The active report.
        :param period: The period.
        :param currency: The currency.
        :param account: The account.
        """
        self.__active_report: ReportType = active_report
        """The currently active report."""
        self.__period: Period = get_period() if period is None else period
        """The period."""
        self.__currency: Currency = db.session.get(
            Currency, default_currency_code()) \
            if currency is None else currency
        """The currency."""
        self.__account: Account = Account.cash() if account is None \
            else account
        """The currency."""
        self.__reports: list[OptionLink] = []
        """The links to the reports."""
        self.current_report: str | LazyString = ""
        """The title of the current report."""
        self.is_search: bool = active_report == ReportType.SEARCH
        """Whether the current report is the search page."""
        self.__reports.append(self.__income_expenses)
        self.__reports.append(self.__ledger)
        self.__reports.append(self.__journal)
        self.__reports.append(self.__trial_balance)
        self.__reports.append(self.__income_statement)
        self.__reports.append(self.__balance_sheet)
        self.__reports.append(self.__unapplied)
        if can_edit():
            self.__reports.append(self.__unmatched)
        for report in self.__reports:
            if report.is_active:
                self.current_report = report.title
        if self.is_search:
            self.current_report = gettext("Search")
    @property
    def __income_expenses(self) -> OptionLink:
        """Returns the income and expenses log.
        :return: The income and expenses log.
        """
        account: Account = self.__account
        if not re.match(r"[12][12]", account.base_code):
            account: Account = Account.cash()
        return OptionLink(gettext("Income and Expenses Log"),
                          income_expenses_url(self.__currency,
                                              CurrentAccount(account),
                                              self.__period),
                          self.__active_report == ReportType.INCOME_EXPENSES,
                          fa_icon="fa-solid fa-money-bill-wave")
    @property
    def __ledger(self) -> OptionLink:
        """Returns the ledger.
        :return: The ledger.
        """
        return OptionLink(gettext("Ledger"),
                          ledger_url(self.__currency, self.__account,
                                     self.__period),
                          self.__active_report == ReportType.LEDGER,
                          fa_icon="fa-solid fa-clipboard")
    @property
    def __journal(self) -> OptionLink:
        """Returns the journal.
        :return: The journal.
        """
        return OptionLink(gettext("Journal"), journal_url(self.__period),
                          self.__active_report == ReportType.JOURNAL,
                          fa_icon="fa-solid fa-book")
    @property
    def __trial_balance(self) -> OptionLink:
        """Returns the trial balance.
        :return: The trial balance.
        """
        return OptionLink(gettext("Trial Balance"),
                          trial_balance_url(self.__currency, self.__period),
                          self.__active_report == ReportType.TRIAL_BALANCE,
                          fa_icon="fa-solid fa-scale-unbalanced")
    @property
    def __income_statement(self) -> OptionLink:
        """Returns the income statement.
        :return: The income statement.
        """
        return OptionLink(gettext("Income Statement"),
                          income_statement_url(self.__currency, self.__period),
                          self.__active_report == ReportType.INCOME_STATEMENT,
                          fa_icon="fa-solid fa-file-invoice-dollar")
    @property
    def __balance_sheet(self) -> OptionLink:
        """Returns the balance sheet.
        :return: The balance sheet.
        """
        return OptionLink(gettext("Balance Sheet"),
                          balance_sheet_url(self.__currency, self.__period),
                          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:
            return OptionLink(gettext("Unapplied Items"),
                              unapplied_url(self.__currency, None),
                              self.__active_report == ReportType.UNAPPLIED,
                              fa_icon="fa-solid fa-link-slash")
        return OptionLink(gettext("Unapplied Items"),
                          unapplied_url(self.__currency, self.__account),
                          self.__active_report == ReportType.UNAPPLIED,
                          fa_icon="fa-solid fa-link-slash")
    @property
    def __unmatched(self) -> OptionLink:
        """Returns the unmatched offsets.
        :return: The unmatched offsets.
        """
        account: Account = self.__account
        if not account.is_need_offset:
            return OptionLink(gettext("Unmatched Offsets"),
                              unmatched_url(self.__currency, None),
                              self.__active_report == ReportType.UNMATCHED,
                              fa_icon="fa-solid fa-file-circle-question")
        return OptionLink(gettext("Unmatched Offsets"),
                          unmatched_url(self.__currency, self.__account),
                          self.__active_report == ReportType.UNMATCHED,
                          fa_icon="fa-solid fa-file-circle-question")
    def __iter__(self) -> Iterator[OptionLink]:
        """Returns the iteration of the reports.
        :return: The iteration of the reports.
        """
        return iter(self.__reports)
--- a/src/accounting/report/utils/report_type.py
+++ b/src/accounting/report/utils/report_type.py
@ -1,42 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 #  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 report types.
 """
 from enum import Enum
 class ReportType(Enum):
    """The report types."""
    JOURNAL: str = "journal"
    """The journal."""
    LEDGER: str = "ledger"
    """The ledger."""
    INCOME_EXPENSES: str = "income-expenses"
    """The income and expenses log."""
    TRIAL_BALANCE: str = "trial-balance"
    """The trial balance."""
    INCOME_STATEMENT: str = "income-statement"
    """The income statement."""
    BALANCE_SHEET: str = "balance-sheet"
    """The balance sheet."""
    UNAPPLIED: str = "unapplied"
    """The unapplied original line items."""
    UNMATCHED: str = "unmatched"
    """The unmatched offsets."""
    SEARCH: str = "search"
    """The search."""
--- a/src/accounting/report/utils/unapplied.py
+++ b/src/accounting/report/utils/unapplied.py
@ -1,104 +0,0 @@
 # 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.
 """
 from decimal import Decimal
 import sqlalchemy as sa
 from accounting import db
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 from accounting.utils.offset_alias import offset_alias
 def get_accounts_with_unapplied(currency: Currency) -> list[Account]:
    """Returns the accounts with unapplied original line items.
    :param currency: The currency.
    :return: The accounts with unapplied original line items.
    """
    offset: sa.Alias = offset_alias()
    net_balance: sa.Label \
        = (JournalEntryLineItem.amount
           + sa.func.sum(sa.case(
                (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(JournalEntry).join(Account)\
        .join(offset,
              JournalEntryLineItem.id == offset.c.original_line_item_id,
              isouter=True)\
        .filter(Account.is_need_offset,
                JournalEntryLineItem.currency_code == currency.code,
                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.Label \
        = sa.func.count(JournalEntryLineItem.id).label("count")
    select: sa.Select = sa.select(Account.id, count_func)\
        .join(JournalEntryLineItem, isouter=True)\
        .filter(JournalEntryLineItem.id.in_(select_unapplied))\
        .group_by(Account.id)\
        .having(count_func > 0)
    counts: dict[int, int] \
        = {x.id: x.count for x in db.session.execute(select)}
    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
        .order_by(Account.base_code, Account.no).all()
    for account in accounts:
        account.count = counts[account.id]
    return accounts
 def get_net_balances(currency: Currency, account: Account) \
        -> dict[int, Decimal | None]:
    """Returns the net balances of the unapplied line items of the account.
    :param currency: The currency.
    :param account: The account.
    :return: The net balances of the unapplied line items of the account.
    """
    offset: sa.Alias = offset_alias()
    net_balance: sa.Label \
        = (JournalEntryLineItem.amount
           + sa.func.sum(sa.case(
                (offset.c.is_debit == JournalEntryLineItem.is_debit,
                 offset.c.amount),
                else_=-offset.c.amount))).label("net_balance")
    select_net_balances: sa.Select \
        = sa.select(JournalEntryLineItem.id, net_balance) \
        .join(JournalEntry).join(Account) \
        .join(offset,
              JournalEntryLineItem.id == offset.c.original_line_item_id,
              isouter=True) \
        .filter(Account.id == account.id,
                JournalEntryLineItem.currency_code == currency.code,
                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))
    return {x.id: x.net_balance
            for x in db.session.execute(select_net_balances).all()}
--- a/src/accounting/report/utils/unmatched.py
+++ b/src/accounting/report/utils/unmatched.py
@ -1,54 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
 #  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 unmatched offset utilities.
 """
 import sqlalchemy as sa
 from accounting import db
 from accounting.models import Currency, Account, JournalEntry, \
    JournalEntryLineItem
 def get_accounts_with_unmatched(currency: Currency) -> list[Account]:
    """Returns the accounts with unmatched offsets.
    :param currency: The currency.
    :return: The accounts with unmatched offsets, with the "count" property set
        to the number of unmatched offsets.
    """
    count_func: sa.Label \
        = sa.func.count(JournalEntryLineItem.id).label("count")
    select: sa.Select = sa.select(Account.id, count_func)\
        .select_from(Account)\
        .join(JournalEntryLineItem, isouter=True).join(JournalEntry)\
        .filter(Account.is_need_offset,
                JournalEntryLineItem.currency_code == currency.code,
                JournalEntryLineItem.original_line_item_id.is_(None),
                sa.or_(sa.and_(Account.base_code.startswith("2"),
                               JournalEntryLineItem.is_debit),
                       sa.and_(Account.base_code.startswith("1"),
                               sa.not_(JournalEntryLineItem.is_debit))))\
        .group_by(Account.id)\
        .having(count_func > 0)
    counts: dict[int, int] \
        = {x.id: x.count for x in db.session.execute(select)}
    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
        .order_by(Account.base_code, Account.no).all()
    for account in accounts:
        account.count = counts[account.id]
    return accounts
--- a/src/accounting/report/utils/urls.py
+++ b/src/accounting/report/utils/urls.py
@ -1,147 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/9
 #  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 utilities to get the ledger URL.
 """
 from flask import url_for
 from accounting.models import Currency, Account
 from accounting.report.period import Period
 from accounting.template_globals import default_currency_code
 from accounting.utils.current_account import CurrentAccount
 from accounting.utils.options import options
 def journal_url(period: Period) \
        -> str:
    """Returns the URL of a journal.
    :param period: The period.
    :return: The URL of the journal.
    """
    if period.is_default:
        return url_for("accounting-report.journal-default")
    return url_for("accounting-report.journal", period=period)
 def ledger_url(currency: Currency, account: Account, period: Period) \
        -> str:
    """Returns the URL of a ledger.
    :param currency: The currency.
    :param account: The account.
    :param period: The period.
    :return: The URL of the ledger.
    """
    if currency.code == default_currency_code() \
            and account.code == Account.CASH_CODE \
            and period.is_default:
        return url_for("accounting-report.ledger-default")
    return url_for("accounting-report.ledger",
                   currency=currency, account=account,
                   period=period)
 def income_expenses_url(currency: Currency, account: CurrentAccount,
                        period: Period) -> str:
    """Returns the URL of an income and expenses log.
    :param currency: The currency.
    :param account: The account.
    :param period: The period.
    :return: The URL of the income and expenses log.
    """
    if currency.code == default_currency_code() \
            and account.code == options.default_ie_account_code \
            and period.is_default:
        return url_for("accounting-report.default")
    return url_for("accounting-report.income-expenses",
                   currency=currency, account=account,
                   period=period)
 def trial_balance_url(currency: Currency, period: Period) -> str:
    """Returns the URL of a trial balance.
    :param currency: The currency.
    :param period: The period.
    :return: The URL of the trial balance.
    """
    if currency.code == default_currency_code() and period.is_default:
        return url_for("accounting-report.trial-balance-default")
    return url_for("accounting-report.trial-balance",
                   currency=currency, period=period)
 def income_statement_url(currency: Currency, period: Period) -> str:
    """Returns the URL of an income statement.
    :param currency: The currency.
    :param period: The period.
    :return: The URL of the income statement.
    """
    if currency.code == default_currency_code() and period.is_default:
        return url_for("accounting-report.income-statement-default")
    return url_for("accounting-report.income-statement",
                   currency=currency, period=period)
 def balance_sheet_url(currency: Currency, period: Period) -> str:
    """Returns the URL of a balance sheet.
    :param currency: The currency.
    :param period: The period.
    :return: The URL of the balance sheet.
    """
    if currency.code == default_currency_code() and period.is_default:
        return url_for("accounting-report.balance-sheet-default")
    return url_for("accounting-report.balance-sheet",
                   currency=currency, period=period)
 def unapplied_url(currency: Currency, account: Account | None) -> str:
    """Returns the URL of the unapplied original line items.
    :param currency: The currency.
    :param account: The account, or None to list the accounts with unapplied
        original line items.
    :return: The URL of the unapplied original line items.
    """
    if account is None:
        if currency.code == default_currency_code():
            return url_for("accounting-report.unapplied-accounts-default")
        return url_for("accounting-report.unapplied-accounts",
                       currency=currency)
    return url_for("accounting-report.unapplied",
                   currency=currency, account=account)
 def unmatched_url(currency: Currency, account: Account | None) -> str:
    """Returns the URL of the unmatched offset line items.
    :param currency: The currency.
    :param account: The account, or None to list the accounts with unmatched
        offset line items.
    :return: The URL of the unmatched offset line items.
    """
    if account is None:
        if currency.code == default_currency_code():
            return url_for("accounting-report.unmatched-accounts-default")
        return url_for("accounting-report.unmatched-accounts",
                       currency=currency)
    return url_for("accounting-report.unmatched",
                   currency=currency, account=account)
--- a/src/accounting/report/views.py
+++ b/src/accounting/report/views.py
@ -1,422 +0,0 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
 #  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 views for the report management.
 """
 from flask import Blueprint, request, Response, redirect, flash
 from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Currency, Account
 from accounting.template_globals import default_currency_code
 from accounting.utils.cast import s
 from accounting.utils.current_account import CurrentAccount
 from accounting.utils.next_uri import or_next
 from accounting.utils.options import options
 from accounting.utils.permission import has_permission, can_view, can_edit
 from .period import Period, get_period
 from .reports import Journal, Ledger, IncomeExpenses, TrialBalance, \
    IncomeStatement, BalanceSheet, Search
 from .reports.unapplied import UnappliedOriginalLineItems
 from .reports.unapplied_accounts import AccountsWithUnappliedOriginalLineItems
 from .reports.unmatched import UnmatchedOffsets
 from .reports.unmatched_accounts import AccountsWithUnmatchedOffsets
 from .template_filters import format_amount
 from .utils.offset_matcher import OffsetMatcher
 from .utils.urls import unmatched_url
 bp: Blueprint = Blueprint("accounting-report", __name__)
 """The view blueprint for the reports."""
 bp.add_app_template_filter(format_amount, "accounting_report_format_amount")
@bp.get("", endpoint="default")
@has_permission(can_view)
 def get_default_report() -> str | Response:
    """Returns the income and expenses log in the default period.
    :return: The income and expenses log in the default period.
    """
    return get_default_income_expenses()
@bp.get("journal", endpoint="journal-default")
@has_permission(can_view)
 def get_default_journal() -> str | Response:
    """Returns the journal in the default period.
    :return: The journal in the default period.
    """
    return __get_journal(get_period())
@bp.get("journal/<period:period>", endpoint="journal")
@has_permission(can_view)
 def get_journal(period: Period) -> str | Response:
    """Returns the journal.
    :param period: The period.
    :return: The journal in the period.
    """
    return __get_journal(period)
 def __get_journal(period: Period) -> str | Response:
    """Returns the journal.
    :param period: The period.
    :return: The journal in the period.
    """
    report: Journal = Journal(period)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("ledger", endpoint="ledger-default")
@has_permission(can_view)
 def get_default_ledger() -> str | Response:
    """Returns the ledger in the default currency, cash, and default period.
    :return: The ledger in the default currency, cash, and default period.
    """
    return __get_ledger(db.session.get(Currency, default_currency_code()),
                        Account.cash(), get_period())
@bp.get("ledger/<currency:currency>/<account:account>/<period:period>",
        endpoint="ledger")
@has_permission(can_view)
 def get_ledger(currency: Currency, account: Account, period: Period) \
        -> str | Response:
    """Returns the ledger.
    :param currency: The currency.
    :param account: The account.
    :param period: The period.
    :return: The ledger in the period.
    """
    return __get_ledger(currency, account, period)
 def __get_ledger(currency: Currency, account: Account, period: Period) \
        -> str | Response:
    """Returns the ledger.
    :param currency: The currency.
    :param account: The account.
    :param period: The period.
    :return: The ledger in the period.
    """
    report: Ledger = Ledger(currency, account, period)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("income-expenses", endpoint="income-expenses-default")
@has_permission(can_view)
 def get_default_income_expenses() -> str | Response:
    """Returns the income and expenses log in the default period.
    :return: The income and expenses log in the default period.
    """
    return __get_income_expenses(
        db.session.get(Currency, default_currency_code()),
        options.default_ie_account,
        get_period())
@bp.get("income-expenses/<currency:currency>/<currentAccount:account>/"
        "<period:period>", endpoint="income-expenses")
@has_permission(can_view)
 def get_income_expenses(currency: Currency, account: CurrentAccount,
                        period: Period) -> str | Response:
    """Returns the income and expenses log.
    :param currency: The currency.
    :param account: The account.
    :param period: The period.
    :return: The income and expenses log in the period.
    """
    return __get_income_expenses(currency, account, period)
 def __get_income_expenses(currency: Currency, account: CurrentAccount,
                          period: Period) -> str | Response:
    """Returns the income and expenses log.
    :param currency: The currency.
    :param account: The account.
    :param period: The period.
    :return: The income and expenses log in the period.
    """
    report: IncomeExpenses = IncomeExpenses(currency, account, period)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("trial-balance", endpoint="trial-balance-default")
@has_permission(can_view)
 def get_default_trial_balance() -> str | Response:
    """Returns the trial balance in the default period.
    :return: The trial balance in the default period.
    """
    return __get_trial_balance(
        db.session.get(Currency, default_currency_code()), get_period())
@bp.get("trial-balance/<currency:currency>/<period:period>",
        endpoint="trial-balance")
@has_permission(can_view)
 def get_trial_balance(currency: Currency, period: Period) -> str | Response:
    """Returns the trial balance.
    :param currency: The currency.
    :param period: The period.
    :return: The trial balance in the period.
    """
    return __get_trial_balance(currency, period)
 def __get_trial_balance(currency: Currency, period: Period) -> str | Response:
    """Returns the trial balance.
    :param currency: The currency.
    :param period: The period.
    :return: The trial balance in the period.
    """
    report: TrialBalance = TrialBalance(currency, period)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("income-statement", endpoint="income-statement-default")
@has_permission(can_view)
 def get_default_income_statement() -> str | Response:
    """Returns the income statement in the default period.
    :return: The income statement in the default period.
    """
    return __get_income_statement(
        db.session.get(Currency, default_currency_code()), get_period())
@bp.get("income-statement/<currency:currency>/<period:period>",
        endpoint="income-statement")
@has_permission(can_view)
 def get_income_statement(currency: Currency, period: Period) -> str | Response:
    """Returns the income statement.
    :param currency: The currency.
    :param period: The period.
    :return: The income statement in the period.
    """
    return __get_income_statement(currency, period)
 def __get_income_statement(currency: Currency, period: Period) \
        -> str | Response:
    """Returns the income statement.
    :param currency: The currency.
    :param period: The period.
    :return: The income statement in the period.
    """
    report: IncomeStatement = IncomeStatement(currency, period)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("balance-sheet", endpoint="balance-sheet-default")
@has_permission(can_view)
 def get_default_balance_sheet() -> str | Response:
    """Returns the balance sheet in the default period.
    :return: The balance sheet in the default period.
    """
    return __get_balance_sheet(
        db.session.get(Currency, default_currency_code()), get_period())
@bp.get("balance-sheet/<currency:currency>/<period:period>",
        endpoint="balance-sheet")
@has_permission(can_view)
 def get_balance_sheet(currency: Currency, period: Period) \
        -> str | Response:
    """Returns the balance sheet.
    :param currency: The currency.
    :param period: The period.
    :return: The balance sheet in the period.
    """
    return __get_balance_sheet(currency, period)
 def __get_balance_sheet(currency: Currency, period: Period) \
        -> str | Response:
    """Returns the balance sheet.
    :param currency: The currency.
    :param period: The period.
    :return: The balance sheet in the period.
    """
    report: BalanceSheet = BalanceSheet(currency, period)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("unapplied", endpoint="unapplied-accounts-default")
@has_permission(can_view)
 def get_default_unapplied_accounts() -> str | Response:
    """Returns the accounts with unapplied original line items.
    :return: The accounts with unapplied original line items.
    """
    return __get_unapplied_accounts(
        db.session.get(Currency, default_currency_code()))
@bp.get("unapplied/<currency:currency>", endpoint="unapplied-accounts")
@has_permission(can_view)
 def get_unapplied_accounts(currency: Currency) -> str | Response:
    """Returns the accounts with unapplied original line items.
    :param currency: The currency.
    :return: The accounts with unapplied original line items.
    """
    return __get_unapplied_accounts(currency)
 def __get_unapplied_accounts(currency: Currency) -> str | Response:
    """Returns the accounts with unapplied original line items.
    :param currency: The currency.
    :return: The accounts with unapplied original line items.
    """
    report: AccountsWithUnappliedOriginalLineItems \
        = AccountsWithUnappliedOriginalLineItems(currency)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("unapplied/<currency:currency>/<needOffsetAccount:account>",
        endpoint="unapplied")
@has_permission(can_view)
 def get_unapplied(currency: Currency, account: Account) -> str | Response:
    """Returns the unapplied original line items.
    :param currency: The currency.
    :param account: The Account.
    :return: The unapplied original line items in the period.
    """
    report: UnappliedOriginalLineItems \
        = UnappliedOriginalLineItems(currency, account)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("unmatched", endpoint="unmatched-accounts-default")
@has_permission(can_edit)
 def get_default_unmatched_accounts() -> str | Response:
    """Returns the accounts with unmatched offsets.
    :return: The accounts with unmatched offsets.
    """
    return __get_unmatched_accounts(
        db.session.get(Currency, default_currency_code()))
@bp.get("unmatched/<currency:currency>", endpoint="unmatched-accounts")
@has_permission(can_edit)
 def get_unmatched_accounts(currency: Currency) -> str | Response:
    """Returns the accounts with unmatched offsets.
    :param currency: The currency.
    :return: The accounts with unmatched offsets.
    """
    return __get_unmatched_accounts(currency)
 def __get_unmatched_accounts(currency: Currency) -> str | Response:
    """Returns the accounts with unmatched offsets.
    :param currency: The currency.
    :return: The accounts with unmatched offsets.
    """
    report: AccountsWithUnmatchedOffsets \
        = AccountsWithUnmatchedOffsets(currency)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.get("unmatched/<currency:currency>/<needOffsetAccount:account>",
        endpoint="unmatched")
@has_permission(can_edit)
 def get_unmatched(currency: Currency, account: Account) -> str | Response:
    """Returns the unmatched offsets.
    :param currency: The currency.
    :param account: The Account.
    :return: The unmatched offsets in the period.
    """
    report: UnmatchedOffsets = UnmatchedOffsets(currency, account)
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
@bp.post("match-offsets/<currency:currency>/<needOffsetAccount:account>",
         endpoint="match-offsets")
@has_permission(can_edit)
 def match_offsets(currency: Currency, account: Account) -> redirect:
    """Matches the original line items with their offsets.
    :return: Redirection to the view of the unmatched offsets.
    """
    matcher: OffsetMatcher = OffsetMatcher(currency, account)
    if len(matcher.matched_pairs) == 0:
        flash(s(lazy_gettext("No more offset to match automatically.")),
              "success")
        return redirect(or_next(
            unmatched_url(currency, account)))
    matcher.match()
    db.session.commit()
    flash(s(lazy_gettext("Matched %(matches)s offsets.",
                         matches=len(matcher.matched_pairs))), "success")
    return redirect(or_next(unmatched_url(currency, account)))
@bp.get("search", endpoint="search")
@has_permission(can_view)
 def search() -> str | Response:
    """Returns the search result.
    :return: The search result.
    """
    report: Search = Search()
    if "as" in request.args and request.args["as"] == "csv":
        return report.csv()
    return report.html()
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