scottohara/loot

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app/models/concerns/transactable.rb

Summary

Maintainability
C
1 day
Test Coverage
A
100%
# Copyright (c) 2016 Scott O'Hara, oharagroup.net
# frozen_string_literal: true

# Transactable
module Transactable
    extend ::ActiveSupport::Concern

    include ::Categorisable

    # Maximum number of transactions to return
    NUM_RESULTS = 150
    private_constant :NUM_RESULTS

    def ledger(ledger_opts = {})
        # Check the options and set defaults where required
        opts = ledger_options ledger_opts

        # Query the database for transactions
        transactions = ledger_query opts

        # Have we reached the end of the transactions (in this direction)?
        at_end = transactions.size < NUM_RESULTS

        # Get the date of the last transaction in the results
        closing_date = transactions.last['transaction_date'] unless at_end

        # If going backwards, reverse the results to be in chronological order and remove any transactions
        # for the opening date so that the batch contains only full days
        transactions = drop_opening_date transactions, at_end, closing_date if opts[:direction].eql? :prev

        # Get the opening balance
        opening_balance = ledger_opening_balance opts, at_end, closing_date

        # If we're only interested in unreconciled transactions, sum & drop all reconciled ones
        opening_balance, transactions = exclude_reconciled opening_balance, transactions if opts[:unreconciled]

        # Remap to the desired output format
        transactions.map! { |trx| to_ledger_json trx }

        [opening_balance, transactions, at_end]
    end

    def closing_balance(balance_opts = {})
        as_at =
            begin
                ::Date.parse(balance_opts[:as_at]).to_s
            rescue ::TypeError, ::ArgumentError
                '2400-12-31'
            end

        if account_type.eql? 'investment'
            # Get the total quantity of security inflows
            security_quantities =
                transactions
                .for_closing_balance(balance_opts)
                .select(
                    [
                        'transaction_headers.security_id',
                        'transaction_accounts.direction',
                        'SUM(transaction_headers.quantity) AS total_quantity'
                    ]
                )
                .where(transaction_type: %w[SecurityInvestment SecurityTransfer SecurityHolding])
                .where('transaction_headers.transaction_date': ..as_at)
                .group(
                    'transaction_headers.security_id',
                    'transaction_accounts.direction'
                )

            # Reduce to a unique set of securities with the current quantity held
            securities =
                security_quantities.each_with_object(::Hash.new(0)) do |s, secs|
                    secs[s.security_id] += s.total_quantity * (s.direction.eql?('inflow') ? 1 : -1)
                end

            # Calculate the current value of the securities held
            total_security_value = securities.sum { |(security, qty)| ::Security.find(security).price(as_at) * qty }

            # Add the balance from the associated cash account
            total_security_value += related_account.closing_balance balance_opts unless related_account.nil?

            total_security_value
        else
            totals = []

            # Get the total Basic transactions
            totals +=
                transactions
                .for_basic_closing_balance(balance_opts)
                .select(
                    [
                        'categories.direction',
                        'SUM(transactions.amount) AS total_amount'
                    ]
                )
                .joins('JOIN categories ON transaction_categories.category_id = categories.id')
                .where(transaction_type: %w[Basic Sub])
                .where('transaction_headers.transaction_date': ..as_at)
                .group 'categories.direction'

            # Get the total Subtransfer transactions
            totals +=
                transactions
                .for_closing_balance(balance_opts)
                .select(
                    [
                        'transaction_accounts.direction',
                        'SUM(transactions.amount) AS total_amount'
                    ]
                )
                .joins(
                    [
                        'JOIN transaction_splits ON transaction_splits.transaction_id = transactions.id',
                        'JOIN transactions parent_transactions ON parent_transactions.id = transaction_splits.parent_id'
                    ]
                )
                .where(transaction_type: 'Subtransfer')
                .where('transaction_headers.transaction_date': ..as_at)
                .where('parent_transactions.transaction_type = \'Split\' or parent_transactions.transaction_type = \'LoanRepayment\' or parent_transactions.transaction_type = \'Payslip\'')
                .group 'transaction_accounts.direction'

            # Get the total other inflows
            total_inflows =
                transactions
                .for_closing_balance(balance_opts)
                .where(transaction_type: %w[Split Payslip Transfer Dividend SecurityInvestment])
                .where('transaction_headers.transaction_date': ..as_at)
                .where(transaction_accounts: {direction: 'inflow'})
                .sum 'amount'

            # Get the total other outflows
            total_outflows =
                transactions
                .for_closing_balance(balance_opts)
                .where(transaction_type: %w[Split LoanRepayment Transfer SecurityInvestment])
                .where('transaction_headers.transaction_date': ..as_at)
                .where(transaction_accounts: {direction: 'outflow'})
                .sum 'amount'

            totals.each do |t|
                total_outflows += t.total_amount if t.direction.eql? 'outflow'
                total_inflows += t.total_amount if t.direction.eql? 'inflow'
            end

            opening_balance + total_inflows - total_outflows
        end
    end

    # :nocov:

    private unless ::Rails.env.eql? 'test'

    # :nocov:

    def ledger_options(ledger_opts = {})
        # Default as_at if not specified or invalid
        ledger_opts[:as_at] =
            begin
                ::Date.parse(ledger_opts[:as_at]).to_s
            rescue ::TypeError, ::ArgumentError
                '2400-12-31'
            end

        # Default direction if not specified or invalid
        ledger_opts[:direction] = (ledger_opts[:direction].present? && ledger_opts[:direction].to_sym) || :prev
        ledger_opts[:direction] = :prev unless ledger_opts[:direction].eql? :next

        # Default unreconciled if not specified or invalid
        ledger_opts[:unreconciled] = ledger_opts[:unreconciled].eql? 'true'

        ledger_opts
    end

    def ledger_query(opts)
        # Get the specified number of transactions up to the given date
        transactions
            .for_ledger(opts)
            .select(
                [
                    'transactions.id',
                    'transactions.transaction_type',
                    'transaction_headers.transaction_date',
                    'transaction_headers.payee_id',
                    'accounts.id AS primary_account_id',
                    'accounts.name AS primary_account_name',
                    'accounts.account_type AS primary_account_type',
                    'payees.name AS payee_name',
                    'transaction_headers.security_id',
                    'securities.name AS security_name',
                    'categories.id AS category_id',
                    'categories.name AS category_name',
                    'parent_categories.id AS parent_category_id',
                    'parent_categories.name AS parent_category_name',
                    'transfer_accounts.id AS transfer_account_id',
                    'transfer_accounts.name AS transfer_account_name',
                    'transfer_transaction_accounts.status AS transfer_status',
                    'transaction_splits.parent_id AS split_parent_id',
                    'split_accounts.id AS split_account_id',
                    'split_accounts.name AS split_account_name',
                    'split_accounts.account_type AS split_account_type',
                    'split_transaction_accounts.direction AS split_parent_direction',
                    'split_transaction_accounts.status AS split_parent_status',
                    'transactions.amount',
                    'transaction_headers.quantity',
                    'transaction_headers.price',
                    'transaction_headers.commission',
                    'transaction_accounts.direction',
                    'transaction_accounts.status',
                    'transactions.memo',
                    'transaction_flags.flag_type',
                    'transaction_flags.memo AS flag'
                ]
            )
            .joins(
                [
                    'LEFT OUTER JOIN accounts ON accounts.id = transaction_accounts.account_id',
                    'LEFT OUTER JOIN payees ON payees.id = transaction_headers.payee_id',
                    'LEFT OUTER JOIN securities ON securities.id = transaction_headers.security_id',
                    'LEFT OUTER JOIN categories ON categories.id = transaction_categories.category_id',
                    'LEFT OUTER JOIN categories parent_categories ON parent_categories.id = categories.parent_id',
                    'LEFT OUTER JOIN transaction_accounts transfer_transaction_accounts ON transfer_transaction_accounts.transaction_id = transactions.id AND transfer_transaction_accounts.account_id != transaction_accounts.account_id',
                    'LEFT OUTER JOIN accounts transfer_accounts ON transfer_accounts.id = transfer_transaction_accounts.account_id',
                    'LEFT OUTER JOIN transaction_accounts split_transaction_accounts ON split_transaction_accounts.transaction_id = transaction_splits.parent_id',
                    'LEFT OUTER JOIN accounts split_accounts ON split_accounts.id = split_transaction_accounts.account_id',
                    'LEFT OUTER JOIN transaction_flags ON transaction_flags.transaction_id = transactions.id'
                ]
            )
            .where('transaction_headers.transaction_date': ledger_range(opts))
            .order(
                'transaction_headers.transaction_date': ledger_order(opts),
                'transactions.id': ledger_order(opts)
            )
            .limit(NUM_RESULTS)
            .to_a
    end

    def ledger_range(opts)
        opts[:direction].eql?(:next) ? (::Date.parse(opts[:as_at]) + 1).to_s... : ...opts[:as_at]
    end

    def ledger_order(opts)
        opts[:direction].eql?(:next) ? :asc : :desc
    end

    def drop_opening_date(transactions, at_end, opening_date)
        # Reverse the transactions so they are in chronological order
        transactions.reverse!

        # If we're not at the end, drop any transactions for the opening date so that we're only dealing with full days
        at_end ? transactions : transactions.drop_while { |trx| trx['transaction_date'].eql? opening_date }
    end

    def ledger_opening_balance(opts, at_end, closing_date)
        # The opening balance is either:
        # a) the opening balance (when going backwards and reach the first transaction)
        # b) the closing balance as at the closing_date (when going backwards)
        # c) the closing balance as at the passed date (when going forwards)
        if opts[:direction].eql? :prev
            at_end ? opening_balance : closing_balance(opts.merge as_at: closing_date.to_s)
        else
            closing_balance opts
        end
    end

    def exclude_reconciled(opening_balance, transactions)
        opening_balance =
            transactions.select { |trx| trx['status'].eql?('Reconciled') && !trx['amount'].nil? }.reduce(opening_balance) do |total, trx|
                total + (trx['amount'] * (trx['direction'].eql?('inflow') ? 1 : -1))
            end

        [opening_balance, transactions.delete_if { |trx| trx['status'].eql? 'Reconciled' }]
    end

    def to_ledger_json(trx)
        {
            id: trx['id'],
            transaction_type: trx['transaction_type'],
            transaction_date: trx['transaction_date'],
            primary_account: {
                id: trx['primary_account_id'] || trx['split_account_id'],
                name: trx['primary_account_name'] || trx['split_account_name'],
                account_type: trx['primary_account_type'] || trx['split_account_type']
            },
            payee: {
                id: trx['payee_id'],
                name: trx['payee_name']
            },
            security: {
                id: trx['security_id'],
                name: trx['security_name']
            },
            category: ((is_a?(::Class) && self) || self.class).transaction_category(trx, account_type),
            subcategory: ((is_a?(::Class) && self) || self.class).basic_subcategory(trx),
            account: {
                id: (trx['transaction_type'].eql?('Subtransfer') && trx['split_account_id']) || trx['transfer_account_id'],
                name: (trx['transaction_type'].eql?('Subtransfer') && trx['split_account_name']) || trx['transfer_account_name']
            },
            parent_id: trx['split_parent_id'],
            amount: trx['amount'],
            quantity: trx['quantity'],
            commission: trx['commission'],
            price: trx['price'],
            direction: trx['direction'] || trx['split_parent_direction'],
            status: trx['status'],
            related_status: (trx['transaction_type'].eql?('Subtransfer') && trx['split_parent_status']) || trx['transfer_status'],
            memo: trx['memo'],
            flag_type: trx['flag_type'],
            flag: trx['flag']
        }
    end
end