475 lines
18 KiB
Python
475 lines
18 KiB
Python
# The Mia! Accounting Project.
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# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
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# Copyright (c) 2023 imacat.
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#
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# Licensed under the Apache License, Version 2.0 (the "License");
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# you may not use this file except in compliance with the License.
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# You may obtain a copy of the License at
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#
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# http://www.apache.org/licenses/LICENSE-2.0
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#
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# Unless required by applicable law or agreed to in writing, software
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# distributed under the License is distributed on an "AS IS" BASIS,
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# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
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# See the License for the specific language governing permissions and
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# limitations under the License.
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"""The balance sheet.
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"""
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from decimal import Decimal
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import sqlalchemy as sa
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from flask import render_template, Response
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from accounting import db
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from accounting.locale import gettext
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from accounting.models import Currency, BaseAccount, Account, JournalEntry, \
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JournalEntryLineItem
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from accounting.report.period import Period, PeriodChooser
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from accounting.report.utils.base_page_params import BasePageParams
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from accounting.report.utils.base_report import BaseReport
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from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
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period_spec
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from accounting.report.utils.option_link import OptionLink
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from accounting.report.utils.report_chooser import ReportChooser
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from accounting.report.utils.report_type import ReportType
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from accounting.report.utils.urls import ledger_url, balance_sheet_url, \
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income_statement_url
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class ReportAccount:
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"""An account in the report."""
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def __init__(self, account: Account, amount: Decimal, url: str):
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"""Constructs an account in the report.
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:param account: The account.
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:param amount: The amount.
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:param url: The URL to the ledger of the account.
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"""
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self.account: Account = account
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"""The account."""
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self.amount: Decimal = amount
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"""The amount of the account."""
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self.url: str = url
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"""The URL to the ledger of the account."""
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class Subsection:
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"""A subsection."""
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def __init__(self, title: BaseAccount):
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"""Constructs a subsection.
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:param title: The title account.
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"""
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self.title: BaseAccount = title
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"""The title account."""
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self.accounts: list[ReportAccount] = []
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"""The accounts in the subsection."""
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@property
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def total(self) -> Decimal:
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"""Returns the total of the subsection.
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:return: The total of the subsection.
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"""
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return sum([x.amount for x in self.accounts])
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class Section:
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"""A section."""
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def __init__(self, title: BaseAccount):
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"""Constructs a section.
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:param title: The title account.
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"""
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self.title: BaseAccount = title
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"""The title account."""
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self.subsections: list[Subsection] = []
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"""The subsections in the section."""
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@property
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def total(self) -> Decimal:
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"""Returns the total of the section.
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:return: The total of the section.
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"""
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return sum([x.total for x in self.subsections])
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class AccountCollector:
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"""The balance sheet account collector."""
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def __init__(self, currency: Currency, period: Period):
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"""Constructs the balance sheet account collector.
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:param currency: The currency.
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:param period: The period.
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"""
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self.__currency: Currency = currency
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"""The currency."""
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self.__period: Period = period
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"""The period."""
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self.accounts: list[ReportAccount] = self.__query_balances()
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"""The balance sheet accounts."""
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def __query_balances(self) -> list[ReportAccount]:
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"""Queries and returns the balances.
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:return: The balances.
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"""
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sub_conditions: list[sa.BinaryExpression] \
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= [Account.base_code.startswith(x) for x in {"1", "2", "3"}]
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conditions: list[sa.BinaryExpression] \
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= [JournalEntryLineItem.currency_code == self.__currency.code,
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sa.or_(*sub_conditions)]
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if self.__period.end is not None:
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conditions.append(JournalEntry.date <= self.__period.end)
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balance_func: sa.Function = sa.func.sum(sa.case(
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(JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
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else_=-JournalEntryLineItem.amount)).label("balance")
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select_balance: sa.Select \
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= sa.select(Account.id, Account.base_code, Account.no,
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balance_func)\
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.join(JournalEntry).join(Account)\
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.filter(*conditions)\
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.group_by(Account.id, Account.base_code, Account.no)\
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.order_by(Account.base_code, Account.no)
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account_balances: list[sa.Row] \
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= db.session.execute(select_balance).all()
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self.__all_accounts: list[Account] = Account.query\
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.filter(sa.or_(Account.id.in_({x.id for x in account_balances}),
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Account.base_code == "3351",
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Account.base_code == "3353")).all()
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account_by_id: dict[int, Account] \
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= {x.id: x for x in self.__all_accounts}
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self.accounts: list[ReportAccount] \
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= [ReportAccount(account=account_by_id[x.id],
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amount=x.balance,
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url=ledger_url(self.__currency,
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account_by_id[x.id],
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self.__period))
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for x in account_balances]
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self.__add_accumulated()
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self.__add_current_period()
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self.accounts.sort(key=lambda x: (x.account.base_code, x.account.no))
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for balance in self.accounts:
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if not balance.account.base_code.startswith("1"):
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balance.amount = -balance.amount
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return self.accounts
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def __add_accumulated(self) -> None:
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"""Adds the accumulated profit or loss to the balances.
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:return: None.
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"""
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self.__add_owner_s_equity(Account.ACCUMULATED_CHANGE_CODE,
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self.__query_accumulated(),
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self.__period)
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def __query_accumulated(self) -> Decimal | None:
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"""Queries and returns the accumulated profit or loss.
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:return: The accumulated profit or loss.
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"""
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if self.__period.start is None:
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return None
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conditions: list[sa.BinaryExpression] \
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= [JournalEntryLineItem.currency_code == self.__currency.code,
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JournalEntry.date < self.__period.start]
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return self.__query_balance(conditions)
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def __add_current_period(self) -> None:
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"""Adds the accumulated profit or loss to the balances.
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:return: None.
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"""
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self.__add_owner_s_equity(Account.NET_CHANGE_CODE,
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self.__query_current_period(),
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self.__period)
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def __query_current_period(self) -> Decimal | None:
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"""Queries and returns the net income or loss for current period.
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:return: The net income or loss for current period.
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"""
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conditions: list[sa.BinaryExpression] \
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= [JournalEntryLineItem.currency_code == self.__currency.code]
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if self.__period.start is not None:
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conditions.append(JournalEntry.date >= self.__period.start)
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if self.__period.end is not None:
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conditions.append(JournalEntry.date <= self.__period.end)
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return self.__query_balance(conditions)
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@staticmethod
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def __query_balance(conditions: list[sa.BinaryExpression])\
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-> Decimal:
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"""Queries the balance.
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:param conditions: The SQL conditions for the balance.
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:return: The balance.
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"""
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conditions.extend([sa.not_(Account.base_code.startswith(x))
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for x in {"1", "2", "3"}])
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balance_func: sa.Function = sa.func.sum(sa.case(
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(JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
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else_=-JournalEntryLineItem.amount))
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select_balance: sa.Select = sa.select(balance_func)\
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.join(JournalEntry).join(Account).filter(*conditions)
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return db.session.scalar(select_balance)
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def __add_owner_s_equity(self, code: str, amount: Decimal | None,
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period: Period) -> None:
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"""Adds an owner's equity balance.
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:param code: The code of the account to add.
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:param amount: The amount.
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:param period: The period.
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:return: None.
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"""
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if amount is None:
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return
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url: str = income_statement_url(self.__currency, period)
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# There is an existing balance.
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account_balance_by_code: dict[str, ReportAccount] \
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= {x.account.code: x for x in self.accounts}
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if code in account_balance_by_code:
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balance: ReportAccount = account_balance_by_code[code]
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balance.amount = balance.amount + amount
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balance.url = url
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return
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# Add a new balance
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account_by_code: dict[str, Account] \
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= {x.code: x for x in self.__all_accounts}
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self.accounts.append(ReportAccount(account=account_by_code[code],
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amount=amount,
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url=url))
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class CSVHalfRow:
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"""A half row in the CSV."""
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def __init__(self, title: str | None, amount: Decimal | None):
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"""The constructs a half row in the CSV.
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:param title: The title.
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:param amount: The amount.
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"""
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self.title: str | None = title
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"""The title."""
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self.amount: Decimal | None = amount
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"""The amount."""
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class CSVRow(BaseCSVRow):
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"""A row in the CSV."""
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def __init__(self):
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"""Constructs a row in the CSV."""
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self.asset_title: str | None = None
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"""The title of the asset."""
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self.asset_amount: Decimal | None = None
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"""The amount of the asset."""
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self.liability_title: str | None = None
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"""The title of the liability."""
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self.liability_amount: Decimal | None = None
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"""The amount of the liability."""
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@property
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def values(self) -> list[str | Decimal | None]:
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"""Returns the values of the row.
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:return: The values of the row.
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"""
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return [self.asset_title, self.asset_amount,
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self.liability_title, self.liability_amount]
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class PageParams(BasePageParams):
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"""The HTML page parameters."""
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def __init__(self, currency: Currency,
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period: Period,
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has_data: bool,
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assets: Section,
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liabilities: Section,
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owner_s_equity: Section):
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"""Constructs the HTML page parameters.
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:param currency: The currency.
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:param period: The period.
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:param has_data: True if there is any data, or False otherwise.
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:param assets: The assets.
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:param liabilities: The liabilities.
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:param owner_s_equity: The owner's equity.
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"""
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self.currency: Currency = currency
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"""The currency."""
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self.period: Period = period
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"""The period."""
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self.__has_data: bool = has_data
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"""True if there is any data, or False otherwise."""
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self.assets: Section = assets
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"""The assets."""
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self.liabilities: Section = liabilities
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"""The liabilities."""
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self.owner_s_equity: Section = owner_s_equity
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"""The owner's equity."""
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self.period_chooser: PeriodChooser = PeriodChooser(
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lambda x: balance_sheet_url(currency, x))
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"""The period chooser."""
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@property
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def has_data(self) -> bool:
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"""Returns whether there is any data on the page.
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:return: True if there is any data, or False otherwise.
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"""
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return self.__has_data
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@property
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def report_chooser(self) -> ReportChooser:
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"""Returns the report chooser.
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:return: The report chooser.
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"""
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return ReportChooser(ReportType.BALANCE_SHEET,
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currency=self.currency,
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period=self.period)
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@property
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def currency_options(self) -> list[OptionLink]:
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"""Returns the currency options.
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:return: The currency options.
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"""
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return self._get_currency_options(
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lambda x: balance_sheet_url(x, self.period), self.currency)
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class BalanceSheet(BaseReport):
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"""The balance sheet."""
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def __init__(self, currency: Currency, period: Period):
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"""Constructs a balance sheet.
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:param currency: The currency.
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:param period: The period.
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"""
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self.__currency: Currency = currency
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"""The currency."""
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self.__period: Period = period
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"""The period."""
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self.__has_data: bool
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"""True if there is any data, or False otherwise."""
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self.__assets: Section
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"""The assets."""
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self.__liabilities: Section
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"""The liabilities."""
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self.__owner_s_equity: Section
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"""The owner's equity."""
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self.__set_data()
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def __set_data(self) -> None:
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"""Queries and sets assets, the liabilities, and the owner's equity
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sections in the balance sheet.
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:return: None.
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"""
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balances: list[ReportAccount] = AccountCollector(
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self.__currency, self.__period).accounts
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titles: list[BaseAccount] = BaseAccount.query\
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.filter(BaseAccount.code.in_({"1", "2", "3"})).all()
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subtitles: list[BaseAccount] = BaseAccount.query\
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.filter(BaseAccount.code.in_({x.account.base_code[:2]
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for x in balances})).all()
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sections: dict[str, Section] = {x.code: Section(x) for x in titles}
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subsections: dict[str, Subsection] = {x.code: Subsection(x)
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for x in subtitles}
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for subsection in subsections.values():
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sections[subsection.title.code[0]].subsections.append(subsection)
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for balance in balances:
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subsections[balance.account.base_code[:2]].accounts.append(balance)
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self.__has_data = len(balances) > 0
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self.__assets = sections["1"]
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self.__liabilities = sections["2"]
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self.__owner_s_equity = sections["3"]
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def csv(self) -> Response:
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"""Returns the report as CSV for download.
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:return: The response of the report for download.
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"""
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filename: str = "balance-sheet-{currency}-{period}.csv"\
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.format(currency=self.__currency.code,
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period=period_spec(self.__period))
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return csv_download(filename, self.__get_csv_rows())
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def __get_csv_rows(self) -> list[CSVRow]:
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"""Composes and returns the CSV rows.
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:return: The CSV rows.
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"""
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asset_rows: list[CSVHalfRow] = self.__section_csv_rows(self.__assets)
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liability_rows: list[CSVHalfRow] = []
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liability_rows.extend(self.__section_csv_rows(self.__liabilities))
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liability_rows.append(CSVHalfRow(gettext("Total"),
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self.__liabilities.total))
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liability_rows.append(CSVHalfRow(None, None))
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liability_rows.extend(self.__section_csv_rows(self.__owner_s_equity))
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liability_rows.append(CSVHalfRow(gettext("Total"),
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self.__owner_s_equity.total))
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rows: list[CSVRow] = [CSVRow() for _ in
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range(max(len(asset_rows), len(liability_rows)))]
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for i in range(len(rows)):
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if i < len(asset_rows):
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rows[i].asset_title = asset_rows[i].title
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rows[i].asset_amount = asset_rows[i].amount
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if i < len(liability_rows) and liability_rows[i].title is not None:
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rows[i].liability_title = liability_rows[i].title
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rows[i].liability_amount = liability_rows[i].amount
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total: CSVRow = CSVRow()
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total.asset_title = gettext("Total")
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total.asset_amount = self.__assets.total
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total.liability_title = gettext("Total")
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total.liability_amount \
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= self.__liabilities.total + self.__owner_s_equity.total
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rows.append(total)
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return rows
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@staticmethod
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def __section_csv_rows(section: Section) -> list[CSVHalfRow]:
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"""Gathers the CSV rows for a section.
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:param section: The section.
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:return: The CSV rows for the section.
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"""
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rows: list[CSVHalfRow] \
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= [CSVHalfRow(section.title.title.title(), None)]
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for subsection in section.subsections:
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rows.append(CSVHalfRow(f" {subsection.title.title.title()}", None))
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for account in subsection.accounts:
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rows.append(CSVHalfRow(f" {str(account.account).title()}",
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account.amount))
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return rows
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def html(self) -> str:
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"""Composes and returns the report as HTML.
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:return: The report as HTML.
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"""
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params: PageParams = PageParams(currency=self.__currency,
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period=self.__period,
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has_data=self.__has_data,
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assets=self.__assets,
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liabilities=self.__liabilities,
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owner_s_equity=self.__owner_s_equity)
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return render_template("accounting/report/balance-sheet.html",
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report=params)
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