Implement formal BalanceSheet report

src/db.rs

@@ -93,7 +93,7 @@ impl DbConnection {
 	async fn get_account_configurations_async(&self) -> Vec<AccountConfiguration> {
 		let mut connection = self.sqlx_connection.borrow_mut();
 
-		let account_configurations =
+		let mut account_configurations =
 			sqlx::query("SELECT id, account, kind, data FROM account_configurations")
 				.map(|r: SqliteRow| AccountConfiguration {
 					id: r.get("id"),
@@ -105,6 +105,20 @@ impl DbConnection {
 				.await
 				.expect("SQL error");
 
+		// System accounts
+		account_configurations.push(AccountConfiguration {
+			id: None,
+			account: "Current Year Earnings".to_string(),
+			kind: "drcr.equity".to_string(),
+			data: None,
+		});
+		account_configurations.push(AccountConfiguration {
+			id: None,
+			account: "Retained Earnings".to_string(),
+			kind: "drcr.equity".to_string(),
+			data: None,
+		});
+
 		account_configurations
 	}
 }

src/main.rs

@@ -23,8 +23,8 @@ use libdrcr::reporting::calculator::{steps_as_graphviz, steps_for_targets};
 use libdrcr::reporting::generate_report;
 use libdrcr::reporting::steps::register_lookup_fns;
 use libdrcr::reporting::types::{
-	DateArgs, DateStartDateEndArgs, ReportingContext, ReportingProductId, ReportingProductKind,
+	DateArgs, DateStartDateEndArgs, MultipleDateArgs, ReportingContext, ReportingProductId,
-	VoidArgs,
+	ReportingProductKind, VoidArgs,
 };
 
 fn main() {
@@ -50,10 +50,12 @@ fn main() {
 			args: Box::new(VoidArgs {}),
 		},
 		ReportingProductId {
-			name: "AllTransactionsIncludingEarningsToEquity",
+			name: "BalanceSheet",
-			kind: ReportingProductKind::BalancesAt,
+			kind: ReportingProductKind::Generic,
-			args: Box::new(DateArgs {
+			args: Box::new(MultipleDateArgs {
-				date: NaiveDate::from_ymd_opt(2025, 6, 30).unwrap(),
+				dates: vec![DateArgs {
+					date: NaiveDate::from_ymd_opt(2025, 6, 30).unwrap(),
+				}],
 			}),
 		},
 	];
@@ -104,10 +106,12 @@ fn main() {
 			args: Box::new(VoidArgs {}),
 		},
 		ReportingProductId {
-			name: "AllTransactionsIncludingEarningsToEquity",
+			name: "BalanceSheet",
-			kind: ReportingProductKind::BalancesAt,
+			kind: ReportingProductKind::Generic,
-			args: Box::new(DateArgs {
+			args: Box::new(MultipleDateArgs {
-				date: NaiveDate::from_ymd_opt(2025, 6, 30).unwrap(),
+				dates: vec![DateArgs {
+					date: NaiveDate::from_ymd_opt(2025, 6, 30).unwrap(),
+				}],
 			}),
 		},
 	];
@@ -115,10 +119,12 @@ fn main() {
 	let products = generate_report(targets, &context).unwrap();
 	let result = products
 		.get_or_err(&ReportingProductId {
-			name: "AllTransactionsIncludingEarningsToEquity",
+			name: "BalanceSheet",
-			kind: ReportingProductKind::BalancesAt,
+			kind: ReportingProductKind::Generic,
-			args: Box::new(DateArgs {
+			args: Box::new(MultipleDateArgs {
-				date: NaiveDate::from_ymd_opt(2025, 6, 30).unwrap(),
+				dates: vec![DateArgs {
+					date: NaiveDate::from_ymd_opt(2025, 6, 30).unwrap(),
+				}],
 			}),
 		})
 		.unwrap();

src/reporting/dynamic_report.rs

@@ -0,0 +1,311 @@
+/*
+	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;
+
+use crate::QuantityInt;
+
+use super::types::{GenericReportingProduct, ReportingProduct};
+
+/// Represents a dynamically generated report composed of [DynamicReportEntry]
+#[derive(Clone, Debug)]
+pub struct DynamicReport {
+	pub title: String,
+	pub columns: Vec<String>,
+	pub entries: Vec<DynamicReportEntry>,
+}
+
+impl DynamicReport {
+	/// Remove all entries from the report where auto_hide is enabled and quantity is zero
+	pub fn auto_hide(&mut self) {
+		self.entries.retain_mut(|e| match e {
+			DynamicReportEntry::Section(section) => {
+				section.auto_hide_children();
+				if section.can_auto_hide_self() {
+					false
+				} else {
+					true
+				}
+			}
+			DynamicReportEntry::LiteralRow(row) => {
+				if row.can_auto_hide() {
+					false
+				} else {
+					true
+				}
+			}
+			DynamicReportEntry::CalculatedRow(_) => true,
+			DynamicReportEntry::Spacer => true,
+		});
+	}
+
+	/// Recursively calculate all [CalculatedRow] entries
+	pub fn calculate(&mut self) {
+		// FIXME: This is for the borrow checker - can it be avoided?
+		let report_cloned = self.clone();
+
+		for entry in self.entries.iter_mut() {
+			match entry {
+				DynamicReportEntry::Section(section) => section.calculate(&report_cloned),
+				DynamicReportEntry::LiteralRow(_) => (),
+				DynamicReportEntry::CalculatedRow(row) => {
+					*entry = DynamicReportEntry::LiteralRow(row.calculate(&report_cloned));
+				}
+				DynamicReportEntry::Spacer => (),
+			}
+		}
+	}
+
+	/// Look up [DynamicReportEntry] by id
+	pub fn by_id(&self, id: &str) -> Option<&DynamicReportEntry> {
+		for entry in self.entries.iter() {
+			match entry {
+				DynamicReportEntry::Section(section) => {
+					if let Some(i) = &section.id {
+						if i == id {
+							return Some(entry);
+						}
+					}
+					if let Some(e) = section.by_id(id) {
+						return Some(e);
+					}
+				}
+				DynamicReportEntry::LiteralRow(row) => {
+					if let Some(i) = &row.id {
+						if i == id {
+							return Some(entry);
+						}
+					}
+				}
+				DynamicReportEntry::CalculatedRow(_) => (),
+				DynamicReportEntry::Spacer => (),
+			}
+		}
+
+		None
+	}
+
+	/// Calculate the subtotals for the [Section] with the given id
+	pub fn subtotal_for_id(&self, id: &str) -> Vec<QuantityInt> {
+		let entry = self.by_id(id).expect("Invalid id");
+		if let DynamicReportEntry::Section(section) = entry {
+			section.subtotal(&self)
+		} else {
+			panic!("Called subtotal_for_id on non-Section");
+		}
+	}
+}
+
+impl GenericReportingProduct for DynamicReport {}
+impl ReportingProduct for DynamicReport {}
+
+#[derive(Clone, Debug)]
+pub enum DynamicReportEntry {
+	Section(Section),
+	LiteralRow(LiteralRow),
+	CalculatedRow(CalculatedRow),
+	Spacer,
+}
+
+#[derive(Clone, Debug)]
+pub struct Section {
+	pub text: String,
+	pub id: Option<String>,
+	pub visible: bool,
+	pub auto_hide: bool,
+	pub entries: Vec<DynamicReportEntry>,
+}
+
+impl Section {
+	fn auto_hide_children(&mut self) {
+		self.entries.retain_mut(|e| match e {
+			DynamicReportEntry::Section(section) => {
+				section.auto_hide_children();
+				if section.can_auto_hide_self() {
+					false
+				} else {
+					true
+				}
+			}
+			DynamicReportEntry::LiteralRow(row) => {
+				if row.can_auto_hide() {
+					false
+				} else {
+					true
+				}
+			}
+			DynamicReportEntry::CalculatedRow(_) => true,
+			DynamicReportEntry::Spacer => true,
+		});
+	}
+
+	fn can_auto_hide_self(&self) -> bool {
+		self.auto_hide
+			&& self.entries.iter().all(|e| match e {
+				DynamicReportEntry::Section(section) => section.can_auto_hide_self(),
+				DynamicReportEntry::LiteralRow(row) => row.can_auto_hide(),
+				DynamicReportEntry::CalculatedRow(_) => false,
+				DynamicReportEntry::Spacer => true,
+			})
+	}
+
+	/// Recursively calculate all [CalculatedRow] entries
+	pub fn calculate(&mut self, report: &DynamicReport) {
+		for entry in self.entries.iter_mut() {
+			match entry {
+				DynamicReportEntry::Section(section) => section.calculate(report),
+				DynamicReportEntry::LiteralRow(_) => (),
+				DynamicReportEntry::CalculatedRow(row) => {
+					*entry = DynamicReportEntry::LiteralRow(row.calculate(report))
+				}
+				DynamicReportEntry::Spacer => (),
+			}
+		}
+	}
+
+	/// Look up [DynamicReportEntry] by id
+	pub fn by_id(&self, id: &str) -> Option<&DynamicReportEntry> {
+		for entry in self.entries.iter() {
+			match entry {
+				DynamicReportEntry::Section(section) => {
+					if let Some(i) = &section.id {
+						if i == id {
+							return Some(entry);
+						}
+					}
+					if let Some(e) = section.by_id(id) {
+						return Some(e);
+					}
+				}
+				DynamicReportEntry::LiteralRow(row) => {
+					if let Some(i) = &row.id {
+						if i == id {
+							return Some(entry);
+						}
+					}
+				}
+				DynamicReportEntry::CalculatedRow(_) => (),
+				DynamicReportEntry::Spacer => (),
+			}
+		}
+
+		None
+	}
+
+	/// Calculate the subtotals for this [Section]
+	pub fn subtotal(&self, report: &DynamicReport) -> Vec<QuantityInt> {
+		let mut subtotals = vec![0; report.columns.len()];
+		for entry in self.entries.iter() {
+			match entry {
+				DynamicReportEntry::Section(section) => {
+					for (col_idx, subtotal) in section.subtotal(report).into_iter().enumerate() {
+						subtotals[col_idx] += subtotal;
+					}
+				}
+				DynamicReportEntry::LiteralRow(row) => {
+					for (col_idx, subtotal) in row.quantity.iter().enumerate() {
+						subtotals[col_idx] += subtotal;
+					}
+				}
+				DynamicReportEntry::CalculatedRow(_) => (),
+				DynamicReportEntry::Spacer => (),
+			}
+		}
+		subtotals
+	}
+}
+
+#[derive(Clone, Debug)]
+pub struct LiteralRow {
+	pub text: String,
+	pub quantity: Vec<QuantityInt>,
+	pub id: Option<String>,
+	pub visible: bool,
+	pub auto_hide: bool,
+	pub link: Option<String>,
+	pub heading: bool,
+	pub bordered: bool,
+}
+
+impl LiteralRow {
+	/// Returns whether the row has auto_hide enabled and all quantities are zero
+	fn can_auto_hide(&self) -> bool {
+		self.auto_hide && self.quantity.iter().all(|q| *q == 0)
+	}
+}
+
+#[derive(Clone, Debug)]
+pub struct CalculatedRow {
+	//pub text: String,
+	pub calculate_fn: fn(report: &DynamicReport) -> LiteralRow,
+	//pub id: Option<String>,
+	//pub visible: bool,
+	//pub auto_hide: bool,
+	//pub link: Option<String>,
+	//pub heading: bool,
+	//pub bordered: bool,
+}
+
+impl CalculatedRow {
+	fn calculate(&self, report: &DynamicReport) -> LiteralRow {
+		(self.calculate_fn)(report)
+	}
+}
+
+pub fn entries_for_kind(
+	kind: &str,
+	invert: bool,
+	balances: &Vec<&HashMap<String, QuantityInt>>,
+	kinds_for_account: &HashMap<String, Vec<String>>,
+) -> Vec<DynamicReportEntry> {
+	// Get accounts of specified kind
+	let mut accounts = kinds_for_account
+		.iter()
+		.filter_map(|(a, k)| {
+			if k.iter().any(|k| k == kind) {
+				Some(a)
+			} else {
+				None
+			}
+		})
+		.collect::<Vec<_>>();
+
+	accounts.sort();
+
+	let mut entries = Vec::new();
+	for account in accounts {
+		let quantities = balances
+			.iter()
+			.map(|b| b.get(account).unwrap_or(&0) * if invert { -1 } else { 1 })
+			.collect::<Vec<_>>();
+
+		let entry = LiteralRow {
+			text: account.to_string(),
+			quantity: quantities,
+			id: None,
+			visible: true,
+			auto_hide: true,
+			link: None,
+			heading: false,
+			bordered: false,
+		};
+		entries.push(DynamicReportEntry::LiteralRow(entry));
+	}
+
+	entries
+}

src/reporting/mod.rs

@@ -22,6 +22,7 @@ use types::{ReportingContext, ReportingProductId, ReportingProducts};
 
 pub mod builders;
 pub mod calculator;
+pub mod dynamic_report;
 pub mod executor;
 pub mod steps;
 pub mod types;

src/reporting/steps.rs

@@ -29,18 +29,24 @@ use crate::transaction::{
 	update_balances_from_transactions, Posting, Transaction, TransactionWithPostings,
 };
 use crate::util::sofy_from_eofy;
+use crate::QuantityInt;
 
 use super::calculator::ReportingGraphDependencies;
+use super::dynamic_report::{
+	entries_for_kind, CalculatedRow, DynamicReport, DynamicReportEntry, LiteralRow, Section,
+};
 use super::executor::ReportingExecutionError;
 use super::types::{
-	BalancesBetween, DateArgs, ReportingContext, ReportingProduct, ReportingProductKind,
+	BalancesBetween, DateArgs, MultipleDateArgs, ReportingContext, ReportingProduct,
-	ReportingProducts, ReportingStep, ReportingStepArgs, ReportingStepId, VoidArgs,
+	ReportingProductKind, ReportingProducts, ReportingStep, ReportingStepArgs, ReportingStepId,
+	VoidArgs,
 };
 
 /// Call [ReportingContext::register_lookup_fn] for all steps provided by this module
 pub fn register_lookup_fns(context: &mut ReportingContext) {
 	AllTransactionsExceptEarningsToEquity::register_lookup_fn(context);
 	AllTransactionsIncludingEarningsToEquity::register_lookup_fn(context);
+	BalanceSheet::register_lookup_fn(context);
 	CalculateIncomeTax::register_lookup_fn(context);
 	CombineOrdinaryTransactions::register_lookup_fn(context);
 	CurrentYearEarningsToEquity::register_lookup_fn(context);
@@ -296,6 +302,182 @@ impl ReportingStep for AllTransactionsIncludingEarningsToEquity {
 	}
 }
 
+/// Generates a balance sheet [DynamicReport]
+#[derive(Debug)]
+pub struct BalanceSheet {
+	pub args: MultipleDateArgs,
+}
+
+impl BalanceSheet {
+	fn register_lookup_fn(context: &mut ReportingContext) {
+		context.register_lookup_fn(
+			"BalanceSheet",
+			&[ReportingProductKind::Generic],
+			Self::takes_args,
+			Self::from_args,
+		);
+	}
+
+	fn takes_args(args: &Box<dyn ReportingStepArgs>) -> bool {
+		args.is::<MultipleDateArgs>()
+	}
+
+	fn from_args(args: Box<dyn ReportingStepArgs>) -> Box<dyn ReportingStep> {
+		Box::new(BalanceSheet {
+			args: *args.downcast().unwrap(),
+		})
+	}
+}
+
+impl Display for BalanceSheet {
+	fn fmt(&self, f: &mut std::fmt::Formatter<'_>) -> std::fmt::Result {
+		f.write_fmt(format_args!("{}", self.id()))
+	}
+}
+
+impl ReportingStep for BalanceSheet {
+	fn id(&self) -> ReportingStepId {
+		ReportingStepId {
+			name: "BalanceSheet",
+			product_kinds: &[ReportingProductKind::Generic],
+			args: Box::new(self.args.clone()),
+		}
+	}
+
+	fn requires(&self, _context: &ReportingContext) -> Vec<ReportingProductId> {
+		let mut result = Vec::new();
+
+		// BalanceSheet depends on AllTransactionsIncludingEarningsToEquity in each requested period
+		for date_args in self.args.dates.iter() {
+			result.push(ReportingProductId {
+				name: "AllTransactionsIncludingEarningsToEquity",
+				kind: ReportingProductKind::BalancesAt,
+				args: Box::new(date_args.clone()),
+			});
+		}
+
+		result
+	}
+
+	fn execute(
+		&self,
+		context: &ReportingContext,
+		_steps: &Vec<Box<dyn ReportingStep>>,
+		_dependencies: &ReportingGraphDependencies,
+		products: &mut ReportingProducts,
+	) -> Result<(), ReportingExecutionError> {
+		// Get balances for each period
+		let mut balances: Vec<&HashMap<String, QuantityInt>> = Vec::new();
+		for date_args in self.args.dates.iter() {
+			let product = products.get_or_err(&ReportingProductId {
+				name: "AllTransactionsIncludingEarningsToEquity",
+				kind: ReportingProductKind::BalancesAt,
+				args: Box::new(date_args.clone()),
+			})?;
+
+			balances.push(&product.downcast_ref::<BalancesAt>().unwrap().balances);
+		}
+
+		// Get names of all balance sheet accounts
+		let kinds_for_account =
+			kinds_for_account(context.db_connection.get_account_configurations());
+
+		// Init report
+		let mut report = DynamicReport {
+			title: "Balance sheet".to_string(),
+			columns: self.args.dates.iter().map(|d| d.date.to_string()).collect(),
+			entries: vec![
+				DynamicReportEntry::Section(Section {
+					text: "Assets".to_string(),
+					id: Some("assets".to_string()),
+					visible: true,
+					auto_hide: false,
+					entries: {
+						let mut entries =
+							entries_for_kind("drcr.asset", false, &balances, &kinds_for_account);
+						entries.push(DynamicReportEntry::CalculatedRow(CalculatedRow {
+							calculate_fn: |report| LiteralRow {
+								text: "Total assets".to_string(),
+								quantity: report.subtotal_for_id("assets"),
+								id: None,
+								visible: true,
+								auto_hide: false,
+								link: None,
+								heading: true,
+								bordered: true,
+							},
+						}));
+						entries
+					},
+				}),
+				DynamicReportEntry::Spacer,
+				DynamicReportEntry::Section(Section {
+					text: "Liabilities".to_string(),
+					id: Some("liabilities".to_string()),
+					visible: true,
+					auto_hide: false,
+					entries: {
+						let mut entries =
+							entries_for_kind("drcr.liability", true, &balances, &kinds_for_account);
+						entries.push(DynamicReportEntry::CalculatedRow(CalculatedRow {
+							calculate_fn: |report| LiteralRow {
+								text: "Total liabilities".to_string(),
+								quantity: report.subtotal_for_id("liabilities"),
+								id: None,
+								visible: true,
+								auto_hide: false,
+								link: None,
+								heading: true,
+								bordered: true,
+							},
+						}));
+						entries
+					},
+				}),
+				DynamicReportEntry::Spacer,
+				DynamicReportEntry::Section(Section {
+					text: "Equity".to_string(),
+					id: Some("equity".to_string()),
+					visible: true,
+					auto_hide: false,
+					entries: {
+						let mut entries =
+							entries_for_kind("drcr.equity", true, &balances, &kinds_for_account);
+						entries.push(DynamicReportEntry::CalculatedRow(CalculatedRow {
+							calculate_fn: |report| LiteralRow {
+								text: "Total equity".to_string(),
+								quantity: report.subtotal_for_id("equity"),
+								id: None,
+								visible: true,
+								auto_hide: false,
+								link: None,
+								heading: true,
+								bordered: true,
+							},
+						}));
+						entries
+					},
+				}),
+			],
+		};
+
+		report.calculate();
+		report.auto_hide();
+
+		// Store the result
+		products.insert(
+			ReportingProductId {
+				name: "BalanceSheet",
+				kind: ReportingProductKind::Generic,
+				args: Box::new(self.args.clone()),
+			},
+			Box::new(report),
+		);
+
+		Ok(())
+	}
+}
+
 /// Calculates income tax
 #[derive(Debug)]
 pub struct CalculateIncomeTax {}

src/reporting/types.rs

@@ -18,6 +18,7 @@
 
 use std::collections::HashMap;
 use std::fmt::{Debug, Display};
+use std::hash::Hash;
 
 use chrono::NaiveDate;
 use downcast_rs::Downcast;
@@ -356,3 +357,45 @@ impl Display for DateStartDateEndArgs {
 		f.write_fmt(format_args!("{}, {}", self.date_start, self.date_end))
 	}
 }
+
+/// [ReportingStepArgs] implementation which takes multiple [DateArgs]
+#[derive(Clone, Debug, Eq, Hash, PartialEq)]
+pub struct MultipleDateArgs {
+	pub dates: Vec<DateArgs>,
+}
+
+impl ReportingStepArgs for MultipleDateArgs {}
+
+impl Display for MultipleDateArgs {
+	fn fmt(&self, f: &mut std::fmt::Formatter<'_>) -> std::fmt::Result {
+		f.write_fmt(format_args!(
+			"{}",
+			self.dates
+				.iter()
+				.map(|a| a.to_string())
+				.collect::<Vec<_>>()
+				.join(", ")
+		))
+	}
+}
+
+/// [ReportingStepArgs] implementation which takes multiple [DateStartDateEndArgs]
+#[derive(Clone, Debug, Eq, Hash, PartialEq)]
+pub struct MultipleDateStartDateEndArgs {
+	pub dates: Vec<DateStartDateEndArgs>,
+}
+
+impl ReportingStepArgs for MultipleDateStartDateEndArgs {}
+
+impl Display for MultipleDateStartDateEndArgs {
+	fn fmt(&self, f: &mut std::fmt::Formatter<'_>) -> std::fmt::Result {
+		f.write_fmt(format_args!(
+			"{}",
+			self.dates
+				.iter()
+				.map(|a| format!("({})", a))
+				.collect::<Vec<_>>()
+				.join(", ")
+		))
+	}
+}