159 lines
6.7 KiB
Python
159 lines
6.7 KiB
Python
# ledger-pyreport
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# Copyright © 2020 Lee Yingtong Li (RunasSudo)
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#
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# This program is free software: you can redistribute it and/or modify
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# it under the terms of the GNU Affero General Public License as published by
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# the Free Software Foundation, either version 3 of the License, or
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# (at your option) any later version.
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#
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# This program is distributed in the hope that it will be useful,
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# but WITHOUT ANY WARRANTY; without even the implied warranty of
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# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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# GNU Affero General Public License for more details.
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#
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# You should have received a copy of the GNU Affero General Public License
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# along with this program. If not, see <https://www.gnu.org/licenses/>.
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import csv
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from datetime import timedelta
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from decimal import Decimal
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import math
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from .model import *
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# Generate a trial balance
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# Perform closing of books based on specified dates
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def trial_balance_raw(ledger, date, pstart, label=None):
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tb = TrialBalance(ledger, date, pstart, label=label)
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for transaction in ledger.transactions:
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if transaction.date > date:
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continue
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for posting in transaction.postings:
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if (posting.account.is_income or posting.account.is_expense) and transaction.date < pstart:
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tb.balances[config['retained_earnings']] = tb.get_balance(ledger.get_account(config['retained_earnings'])) + posting.amount
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elif posting.account.is_oci and transaction.date < pstart:
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tb.balances[config['accumulated_oci']] = tb.get_balance(ledger.get_account(config['retained_earnings'])) + posting.amount
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else:
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tb.balances[posting.account.name] = tb.get_balance(posting.account) + posting.amount
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return tb
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# Trial balance with unrealized gains and OCI
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def trial_balance(ledger, date, pstart, commodity, label=None):
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tb_date, r_date = _add_unrealized_gains(trial_balance_raw(ledger, date, pstart, label=label), commodity)
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tb_pstart, r_pstart = _add_unrealized_gains(trial_balance_raw(ledger, pstart - timedelta(days=1), pstart), commodity)
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for account in set(list(r_date.keys()) + list(r_pstart.keys())):
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if account in r_pstart:
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for trn in r_pstart[account]:
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# Update/accumulate trial balances
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tb_date.balances[account.name] = tb_date.get_balance(account) + trn.postings[0].amount
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if trn.postings[1].account.is_income or trn.postings[1].account.is_expense:
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tb_date.balances[config['retained_earnings']] = tb_date.get_balance(ledger.get_account(config['retained_earnings'])) - trn.postings[0].amount
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elif trn.postings[1].account.is_oci:
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tb_date.balances[config['accumulated_oci']] = tb_date.get_balance(ledger.get_account(config['accumulated_oci'])) - trn.postings[0].amount
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else:
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tb_date.balances[trn.postings[1].account.name] = tb_date.get_balance(trn.postings[1].account) - trn.postings[0].amount
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# Reversing entry
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trn_reversal = trn.reverse(None, pstart, '<Reversal of {}>'.format(trn.description[1:-1]))
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ledger.transactions.insert(0, trn_reversal)
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tb_date.balances[account.name] = tb_date.get_balance(account) + trn_reversal.postings[0].amount
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tb_date.balances[trn_reversal.postings[1].account.name] = tb_date.get_balance(trn_reversal.postings[1].account) - trn_reversal.postings[0].amount
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if account in r_date:
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for trn in r_date[account]:
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# Update trial balances
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tb_date.balances[account.name] = tb_date.get_balance(account) + trn.postings[0].amount
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tb_date.balances[trn.postings[1].account.name] = tb_date.get_balance(trn.postings[1].account) - trn.postings[0].amount
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return tb_date
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# Adjust (in place) a trial balance for unrealized gains without accumulating OCI
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def _add_unrealized_gains(tb, commodity):
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results = {}
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unrealized_gain_account = tb.ledger.get_account(config['unrealized_gains'][0])
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unrealized_loss_account = tb.ledger.get_account(config['unrealized_gains'][1])
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for account in list(tb.ledger.accounts.values()):
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if not account.is_market:
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continue
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unrealized_gain = Amount(0, commodity)
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unrealized_loss = Amount(0, commodity)
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for amount in tb.get_balance(account).amounts:
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amt_cost = amount.exchange(commodity, True)
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amt_market = amount.exchange(commodity, False, date=tb.date, ledger=tb.ledger)
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amt_gain = amt_market - amt_cost
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if amt_gain > 0:
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unrealized_gain += amt_gain
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if amt_gain < 0:
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unrealized_loss += amt_gain
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if unrealized_gain != 0:
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transaction = Transaction(tb.ledger, None, tb.date, '<Unrealized Gains>')
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transaction.postings.append(Posting(transaction, account, unrealized_gain))
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transaction.postings.append(Posting(transaction, unrealized_gain_account, -unrealized_gain))
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tb.ledger.transactions.append(transaction)
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results[account] = results.get(account, []) + [transaction]
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if unrealized_loss != 0:
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transaction = Transaction(tb.ledger, None, tb.date, '<Unrealized Losses>')
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transaction.postings.append(Posting(transaction, account, unrealized_loss))
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transaction.postings.append(Posting(transaction, unrealized_loss_account, -unrealized_loss))
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tb.ledger.transactions.append(transaction)
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results[account] = results.get(account, []) + [transaction]
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return tb, results
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# Adjust (in place) a trial balance to include a Current Year Earnings account
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# Suitable for display on a balance sheet
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def balance_sheet(tb):
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# Calculate Profit/Loss
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total_pandl = tb.get_total(tb.ledger.get_account(config['income_account'])) + tb.get_total(tb.ledger.get_account(config['expenses_account']))
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# Add Current Year Earnings account
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tb.balances[config['current_year_earnings']] = tb.get_balance(tb.ledger.get_account(config['current_year_earnings'])) + total_pandl
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# Calculate OCI
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total_oci = tb.get_total(tb.ledger.get_account(config['oci_account']))
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# Add Current Year OCI account
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tb.balances[config['current_year_oci']] = tb.get_balance(tb.ledger.get_account(config['current_year_oci'])) + total_oci
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return tb
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def account_to_cash(account, commodity):
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raise Exception('Not implemented')
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# Adjust (in place) a ledger to convert accounting to a cash basis
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def ledger_to_cash(ledger, commodity):
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for account in list(ledger.accounts.values()):
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if not (account.is_cash or account.is_income or account.is_expense or account.is_equity):
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account_to_cash(account, commodity)
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return ledger
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# Summarise related transactions
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def account_flows(ledger, date, pstart, accounts, related, label=None):
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transactions = [t for t in ledger.transactions if any(p.account in accounts for p in t.postings) and t.date <= date and t.date >= pstart]
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tb = TrialBalance(ledger, date, pstart, label=label)
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for transaction in transactions:
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for posting in transaction.postings:
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if (posting.account in accounts) is related:
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continue
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tb.balances[posting.account.name] = tb.get_balance(posting.account) - posting.amount
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return tb
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