Implement separate accounting of specified P&L accounts

README.md

@@ -21,6 +21,7 @@ ledger-pyreport is a lightweight Flask webapp for generating interactive and pri
 * Accounts for both profit and loss, and other comprehensive income
 * Simulates annual closing of books, with presentation of income/expenses on the balance sheet as retained earnings and current year earnings
 * Can simulate cash basis accounting, using FIFO methodology to recode transactions involving liabilities and non-cash assets
+* Can separately report specified categories of income and expense, reporting per-category net profit
 * Extensible through custom programming hooks
 
 ## Background, demo and screenshots

config.example.yml

@@ -11,6 +11,9 @@ income_account: Income
 expenses_account: Expenses
 oci_account: OCI # Other Comprehensive Income
 
+# These income and expense categories appear separately on the income statement
+separate_pandl: []
+
 # These accounts will automatically be populated on reports
 unrealized_gains: 'OCI:Unrealized Gains'
 

demo/config.yml

@@ -11,6 +11,9 @@ income_account: Income
 expenses_account: Expenses
 oci_account: OCI # Other Comprehensive Income
 
+# These income and expense categories appear separately on the income statement
+separate_pandl: ['Business']
+
 # These accounts will automatically be populated on reports
 unrealized_gains: 'OCI:Unrealized Gains'
 

demo/ledger.journal

@@ -17,6 +17,14 @@
     Assets:Current:Inventory                      50 Widgets {$7.00}
     Assets:Current:Cash at Bank
 
+2019-07-04 Sale
+    Assets:Current:Cash at Bank                 $100
+    Income:Business:Sales
+
+2019-07-04 Sale
+    Expenses:Business:Cost of Goods Sold          10 Widgets {$5.00}
+    Assets:Current:Inventory
+
 2019-08-01 Interest on business loan
     Expenses:Interest                        $100.00
     Liabilities:Non-current:Business Loan

ledger_pyreport/__init__.py

@@ -136,13 +136,35 @@ def pandl():
 		l = accounting.ledger_to_cash(l, report_commodity)
 	pandls = [accounting.trial_balance(l.clone(), de, db, report_commodity) for de, db in zip(dates_end, dates_beg)]
 	
+	# Process separate P&L accounts
+	separate_pandls = []
+	for separate_pandl_name in config['separate_pandl']:
+		acc_income = l.get_account(config['income_account'] + ':' + separate_pandl_name)
+		acc_expenses = l.get_account(config['expenses_account'] + ':' + separate_pandl_name)
+		separate_pandls.append((acc_income, acc_expenses))
+		
+		# Unlink from parents so raw figures not counted in income/expense total
+		acc_income.parent.children.remove(acc_income)
+		acc_expenses.parent.children.remove(acc_expenses)
+		
+		# Add summary account
+		for i, de, db in zip(range(compare + 1), dates_end, dates_beg):
+			balance = (pandls[i].get_total(acc_income) + pandls[i].get_total(acc_expenses)).exchange(report_commodity, True)
+			
+			if balance <= 0: # Credit
+				summary_account = l.get_account(config['income_account'] + ':' + separate_pandl_name + ' Profit')
+			else:
+				summary_account = l.get_account(config['expenses_account'] + ':' + separate_pandl_name + ' Loss')
+			
+			pandls[i].balances[summary_account.name] = pandls[i].get_balance(summary_account) + balance
+	
 	# Delete accounts with always zero balances
 	accounts = list(l.accounts.values())
 	for account in accounts[:]:
 		if all(p.get_balance(account) == 0 and p.get_total(account) == 0 for p in pandls):
 			accounts.remove(account)
 	
-	return flask.render_template('pandl.html', period=describe_period(date_end, date_beg), ledger=l, pandls=pandls, accounts=accounts, config=config, report_commodity=report_commodity, cash=cash, scope=scope)
+	return flask.render_template('pandl.html', period=describe_period(date_end, date_beg), ledger=l, pandls=pandls, accounts=accounts, separate_pandls=separate_pandls, config=config, report_commodity=report_commodity, cash=cash, scope=scope)
 
 @app.route('/cashflow')
 def cashflow():

ledger_pyreport/jinja2/pandl.html

@@ -68,7 +68,55 @@
 	<table class="ledger onedesc">
 		{# Profit and loss #}
 		{% if scope != 'oci' %}
-			{{ do_accounts(ledger.get_account(config['income_account']), 'Income', True, True) }}
+			{# Separate P&L accounts #}
+			{% for acc_income, acc_expenses in separate_pandls %}
+				<tr><th class="h1" colspan="{{ pandls|length + 1 }}">{{ acc_income.bits[-1] }} Account</th></tr>
+				
+				{# Income #}
+				
+				<tr>
+					{% if loop.first %}
+						<th class="h2">{{ acc_income.bits[-1] }} Income</th>
+						{% for pandl in pandls %}<th class="h2">{{ pandl.date.strftime('%Y') }}&nbsp;</th>{% endfor %}
+					{% else %}
+						<th class="h2" colspan="{{ pandls|length + 1 }}">{{ acc_income.bits[-1] }} Income</th>
+					{% endif %}
+				</tr>
+				
+				{% for account in acc_income.children|sort(attribute='name') if account in accounts %}
+					{{ print_rows(account, invert=True) }}
+				{% endfor %}
+				
+				<tr class="total">
+					<td>Total {{ acc_income.bits[-1] }} Income</td>
+					{% for pandl in pandls %}<td>{{ -pandl.get_total(acc_income).exchange(report_commodity, True)|a }}</td>{% endfor %}
+				</tr>
+				<tr><td colspan="{{ pandls|length + 1}}">&nbsp;</td></tr>
+				
+				{# Expenses #}
+				
+				<tr><th class="h2" colspan="{{ pandls|length + 1 }}">{{ acc_income.bits[-1] }} Expenses</th></tr>
+				
+				{% for account in acc_expenses.children|sort(attribute='name') if account in accounts %}
+					{{ print_rows(account) }}
+				{% endfor %}
+				
+				<tr class="total">
+					<td>Total {{ acc_income.bits[-1] }} Expenses</td>
+					{% for pandl in pandls %}<td>{{ pandl.get_total(acc_expenses).exchange(report_commodity, True)|a }}</td>{% endfor %}
+				</tr>
+				<tr><td colspan="{{ pandls|length + 1}}">&nbsp;</td></tr>
+				
+				{# Net Profit #}
+				
+				<tr class="total">
+					<td>{{ acc_income.bits[-1] }} Profit (Loss)</td>
+					{% for pandl in pandls %}<td>{{ -(pandl.get_total(acc_income) + pandl.get_total(acc_expenses)).exchange(report_commodity, True)|a }}</td>{% endfor %}
+				</tr>
+				<tr><td colspan="{{ pandls|length + 1}}">&nbsp;</td></tr>
+			{% endfor %}
+			
+			{{ do_accounts(ledger.get_account(config['income_account']), 'Income', True, separate_pandls|length == 0) }}
 			<tr><td colspan="{{ pandls|length + 1}}">&nbsp;</td></tr>
 			
 			{{ do_accounts(ledger.get_account(config['expenses_account']), 'Expenses', False, False) }}