Implement RetainedEarningsToEquity

src/account_config.rs

@@ -0,0 +1,43 @@
+/*
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  Lee Yingtong Li (RunasSudo)
+
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+
+	This program is distributed in the hope that it will be useful,
+	but WITHOUT ANY WARRANTY; without even the implied warranty of
+	MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+	GNU Affero General Public License for more details.
+
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+*/
+
+use std::collections::HashMap;
+
+pub struct AccountConfiguration {
+	pub id: Option<u64>,
+	pub account: String,
+	pub kind: String,
+	pub data: Option<String>,
+}
+
+/// Convert [`Vec<AccountConfiguration>`] into a [HashMap] mapping account names to account kinds
+pub fn kinds_for_account(
+	account_configurations: Vec<AccountConfiguration>,
+) -> HashMap<String, Vec<String>> {
+	let mut result = HashMap::new();
+
+	for account_configuration in account_configurations {
+		// Record the account kind
+		result
+			.entry(account_configuration.account)
+			.or_insert_with(|| Vec::new())
+			.push(account_configuration.kind);
+	}
+
+	result
+}

src/db.rs

@@ -21,9 +21,11 @@ use std::ops::DerefMut;
 use std::{cell::RefCell, future::Future};
 
 use chrono::NaiveDate;
+use sqlx::sqlite::SqliteRow;
 use sqlx::{Connection, Row, SqliteConnection};
 use tokio::runtime::Runtime;
 
+use crate::account_config::AccountConfiguration;
 use crate::{util::format_date, QuantityInt};
 
 pub struct DbConnection {
@@ -73,7 +75,7 @@ impl DbConnection {
 			SELECT max_tid_by_account.account, running_balance AS quantity
 			FROM max_tid_by_account
 			JOIN transactions_with_running_balances ON max_tid = transactions_with_running_balances.transaction_id AND max_tid_by_account.account = transactions_with_running_balances.account"
-		).bind(format_date(date)).fetch_all(connection.deref_mut()).await.unwrap();
+		).bind(format_date(date)).fetch_all(connection.deref_mut()).await.expect("SQL error");
 
 		let mut balances = HashMap::new();
 		for row in rows {
@@ -82,4 +84,27 @@ impl DbConnection {
 
 		balances
 	}
+
+	/// Get account configurations from the database
+	pub fn get_account_configurations(&self) -> Vec<AccountConfiguration> {
+		run_blocking(self.get_account_configurations_async())
+	}
+
+	async fn get_account_configurations_async(&self) -> Vec<AccountConfiguration> {
+		let mut connection = self.sqlx_connection.borrow_mut();
+
+		let account_configurations =
+			sqlx::query("SELECT id, account, kind, data FROM account_configurations")
+				.map(|r: SqliteRow| AccountConfiguration {
+					id: r.get("id"),
+					account: r.get("account"),
+					kind: r.get("kind"),
+					data: r.get("data"),
+				})
+				.fetch_all(connection.deref_mut())
+				.await
+				.expect("SQL error");
+
+		account_configurations
+	}
 }

src/lib.rs

@@ -1,3 +1,4 @@
+pub mod account_config;
 pub mod db;
 pub mod reporting;
 pub mod transaction;

src/main.rs

@@ -34,8 +34,11 @@ fn main() {
 	let db_connection = DbConnection::connect("sqlite:drcr_testing.db");
 
 	// Initialise ReportingContext
-	let mut context =
-		ReportingContext::new(db_connection, NaiveDate::from_ymd_opt(2025, 6, 30).unwrap());
+	let mut context = ReportingContext::new(
+		db_connection,
+		NaiveDate::from_ymd_opt(2025, 6, 30).unwrap(),
+		"$".to_string(),
+	);
 
 	register_lookup_fns(&mut context);
 	register_dynamic_builders(&mut context);
@@ -65,6 +68,7 @@ fn main() {
 		})
 		.unwrap();
 
+	println!("Income statement:");
 	println!("{:?}", result);
 
 	// Get balance sheet
@@ -89,6 +93,6 @@ fn main() {
 		})
 		.unwrap();
 
-	//println!("{}", products);
+	println!("Balance sheet:");
 	println!("{:?}", result);
 }

src/reporting/steps.rs

@@ -23,8 +23,11 @@ use std::fmt::Display;
 
 use chrono::Datelike;
 
+use crate::account_config::kinds_for_account;
 use crate::reporting::types::{BalancesAt, DateStartDateEndArgs, ReportingProductId, Transactions};
-use crate::transaction::update_balances_from_transactions;
+use crate::transaction::{
+	update_balances_from_transactions, Posting, Transaction, TransactionWithPostings,
+};
 use crate::util::sofy_from_eofy;
 
 use super::calculator::ReportingGraphDependencies;
@@ -659,17 +662,72 @@ impl ReportingStep for RetainedEarningsToEquity {
 
 	fn execute(
 		&self,
-		_context: &ReportingContext,
+		context: &ReportingContext,
 		_steps: &Vec<Box<dyn ReportingStep>>,
 		_dependencies: &ReportingGraphDependencies,
 		products: &mut ReportingProducts,
 	) -> Result<(), ReportingExecutionError> {
-		eprintln!("Stub: RetainedEarningsToEquity.execute");
+		// Get balances at end of last financial year
+		let last_eofy_date = context
+			.eofy_date
+			.with_year(context.eofy_date.year() - 1)
+			.unwrap();
 
-		let transactions = Transactions {
+		let balances_last_eofy = products
+			.get_or_err(&ReportingProductId {
+				name: "CombineOrdinaryTransactions",
+				kind: ReportingProductKind::BalancesAt,
+				args: Box::new(DateArgs {
+					date: last_eofy_date.clone(),
+				}),
+			})?
+			.downcast_ref::<BalancesAt>()
+			.unwrap();
+
+		// Get income and expense accounts
+		let kinds_for_account =
+			kinds_for_account(context.db_connection.get_account_configurations());
+
+		// Transfer income and expense balances to retained earnings
+		let mut transactions = Transactions {
 			transactions: Vec::new(),
 		};
 
+		for (account, balance) in balances_last_eofy.balances.iter() {
+			if let Some(kinds) = kinds_for_account.get(account) {
+				if kinds
+					.iter()
+					.any(|k| k == "drcr.income" || k == "drcr.expense")
+				{
+					transactions.transactions.push(TransactionWithPostings {
+						transaction: Transaction {
+							id: None,
+							dt: last_eofy_date.and_hms_opt(0, 0, 0).unwrap(),
+							description: "Retained earnings".to_string(),
+						},
+						postings: vec![
+							Posting {
+								id: None,
+								transaction_id: None,
+								description: None,
+								account: account.clone(),
+								quantity: -balance,
+								commodity: context.reporting_commodity.clone(),
+							},
+							Posting {
+								id: None,
+								transaction_id: None,
+								description: None,
+								account: "Retained Earnings".to_string(),
+								quantity: *balance,
+								commodity: context.reporting_commodity.clone(),
+							},
+						],
+					})
+				}
+			}
+		}
+
 		products.insert(
 			ReportingProductId {
 				name: self.id().name,

src/reporting/types.rs

@@ -41,6 +41,7 @@ pub struct ReportingContext {
 	// Configuration
 	pub db_connection: DbConnection,
 	pub eofy_date: NaiveDate,
+	pub reporting_commodity: String,
 
 	// State
 	pub(crate) step_lookup_fn: HashMap<
@@ -52,10 +53,15 @@ pub struct ReportingContext {
 
 impl ReportingContext {
 	/// Initialise a new [ReportingContext]
-	pub fn new(db_connection: DbConnection, eofy_date: NaiveDate) -> Self {
+	pub fn new(
+		db_connection: DbConnection,
+		eofy_date: NaiveDate,
+		reporting_commodity: String,
+	) -> Self {
 		Self {
-			db_connection: db_connection,
-			eofy_date: eofy_date,
+			db_connection,
+			eofy_date,
+			reporting_commodity,
 			step_lookup_fn: HashMap::new(),
 			step_dynamic_builders: Vec::new(),
 		}

src/transaction.rs

@@ -39,7 +39,7 @@ pub struct TransactionWithPostings {
 pub struct Posting {
 	pub id: Option<u64>,
 	pub transaction_id: Option<u64>,
-	pub description: String,
+	pub description: Option<String>,
 	pub account: String,
 	pub quantity: QuantityInt,
 	pub commodity: String,