# The Mia! Accounting Flask 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 url_for, render_template, Response from accounting import db from accounting.locale import gettext from accounting.models import Currency, BaseAccount, Account, Transaction, \ JournalEntry from accounting.report.period import Period from .utils.base_report import BaseReport from .utils.csv_export import BaseCSVRow, csv_download, period_spec from .utils.option_link import OptionLink from .utils.base_page_params import BasePageParams from .utils.period_choosers import IncomeStatementPeriodChooser from .utils.report_chooser import ReportChooser from .utils.report_type import ReportType 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) @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 self.period_chooser: IncomeStatementPeriodChooser \ = IncomeStatementPeriodChooser(currency) """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. """ def get_url(currency: Currency): if self.period.is_default: return url_for("accounting.report.income-statement-default", currency=currency) return url_for("accounting.report.income-statement", currency=currency, period=self.period) in_use: set[str] = set(db.session.scalars( sa.select(JournalEntry.currency_code) .group_by(JournalEntry.currency_code)).all()) return [OptionLink(str(x), get_url(x), x.code == self.currency.code) for x in Currency.query.filter(Currency.code.in_(in_use)) .order_by(Currency.code).all()] 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] \ = [JournalEntry.currency_code == self.__currency.code, sa.or_(*sub_conditions)] if self.__period.start is not None: conditions.append(Transaction.date >= self.__period.start) if self.__period.end is not None: conditions.append(Transaction.date <= self.__period.end) balance_func: sa.Function = sa.func.sum(sa.case( (JournalEntry.is_debit, -JournalEntry.amount), else_=JournalEntry.amount)).label("balance") select_balance: sa.Select \ = sa.select(JournalEntry.account_id, balance_func)\ .join(Transaction).join(Account)\ .filter(*conditions)\ .group_by(JournalEntry.account_id)\ .order_by(Account.base_code, Account.no) balances: list[sa.Row] = db.session.execute(select_balance).all() accounts: dict[int, Account] \ = {x.id: x for x in Account.query .filter(Account.id.in_([x.account_id for x in balances])).all()} def get_url(account: Account) -> str: """Returns the ledger URL of an account. :param account: The account. :return: The ledger URL of the account. """ if self.__period.is_default: return url_for("accounting.report.ledger-default", currency=self.__currency, account=account) return url_for("accounting.report.ledger", currency=self.__currency, account=account, period=self.__period) return [ReportAccount(account=accounts[x.account_id], amount=x.balance, url=get_url(accounts[x.account_id])) 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).title(), None)) for subsection in section.subsections: rows.append(CSVRow(f" {str(subsection.title).title()}", None)) for account in subsection.accounts: rows.append(CSVRow(f" {str(account.account).title()}", account.amount)) rows.append(CSVRow(f" {total_str}", subsection.total)) rows.append(CSVRow(section.accumulated.title.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)