505 lines
16 KiB
Python
505 lines
16 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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from .config import config
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from decimal import Decimal
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from enum import Enum
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import functools
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import itertools
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import math
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class Ledger:
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def __init__(self, date):
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self.date = date
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self.root_account = Account(self, '')
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self.accounts = {}
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self.transactions = []
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self.commodities = {}
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self.prices = []
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def clone(self):
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result = Ledger(self.date)
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result.root_account = self.root_account
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result.accounts = self.accounts
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result.transactions = self.transactions[:]
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result.prices = self.prices
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return result
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def get_account(self, name):
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if name == '':
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return self.root_account
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if name in self.accounts:
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return self.accounts[name]
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account = Account(self, name)
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if account.parent:
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account.parent.children.append(account)
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self.accounts[name] = account
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return account
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def get_commodity(self, name):
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return self.commodities[name]
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def get_price(self, commodity_from, commodity_to, date):
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prices = [p for p in self.prices if p[1] == commodity_from.name and p[2].commodity == commodity_to and p[0].date() <= date.date()]
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if not prices:
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raise Exception('No price information for {} to {} at {:%Y-%m-%d}'.format(commodity_from, commodity_to, date))
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return max(prices, key=lambda p: p[0])[2]
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def get_balance(self, account, date=None):
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result = Balance()
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for transaction in self.transactions:
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if date is None or transaction.date <= date:
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for posting in transaction.postings:
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if posting.account == account:
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result += posting.amount
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return result
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class Transaction:
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def __init__(self, ledger, id, date, description, code=None, uuid=None, metadata=None):
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self.ledger = ledger
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self.id = id
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self.date = date
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self.description = description
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self.code = code
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self.uuid = uuid
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self.metadata = metadata or {}
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self.postings = []
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def __repr__(self):
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return '<Transaction {} "{}">'.format(self.id, self.description)
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@property
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def has_comment_detail(self):
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return any(p.comment for p in self.postings)
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def describe(self):
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result = ['{:%Y-%m-%d} {}'.format(self.date, self.description)]
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for posting in self.postings:
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result.append(' {} {}'.format(posting.account.name, posting.amount.tostr(False)))
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return '\n'.join(result)
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def reverse(self, id, date, description, code=None, uuid=None):
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result = Transaction(self.ledger, id, date, description, code, uuid, self.metadata)
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result.postings = [Posting(p.transaction, p.account, -p.amount, p.comment, p.state) for p in self.postings]
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return result
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def exchange(self, commodity):
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result = Transaction(self.ledger, self.id, self.date, self.description, self.code, self.uuid, self.metadata)
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# Combine like postings
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for k, g in itertools.groupby(self.postings, key=lambda p: (p.account, p.comment, p.state)):
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account, comment, state = k
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posting = Posting(result, account, sum(p.exchange(commodity).amount for p in g), comment, state)
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result.postings.append(posting)
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return result
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def split(self, report_commodity):
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# Split postings into debit-credit pairs (cost price)
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unbalanced_postings = [] # List of [posting, base amount in report commodity, amount to balance in report commodity]
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result = [] # List of balanced pairs
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for posting in self.postings:
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base_amount = posting.amount.exchange(report_commodity, True).amount # Used to apportion other commodities
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amount_to_balance = base_amount
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# Try to balance against previously unbalanced postings
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for unbalanced_posting in unbalanced_postings[:]:
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if math.copysign(1, amount_to_balance) != math.copysign(1, unbalanced_posting[2]):
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if abs(unbalanced_posting[2]) == abs(amount_to_balance):
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# Just enough
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unbalanced_postings.remove(unbalanced_posting)
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result.append((
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Posting(self, posting.account, Amount(amount_to_balance / base_amount * posting.amount.amount, posting.amount.commodity), posting.comment, posting.state),
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Posting(self, unbalanced_posting[0].account, Amount(-amount_to_balance / unbalanced_posting[1] * unbalanced_posting[0].amount.amount, unbalanced_posting[0].amount.commodity), unbalanced_posting[0].comment, unbalanced_posting[0].state)
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))
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amount_to_balance = 0
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elif abs(unbalanced_posting[2]) > abs(amount_to_balance):
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# Excess - partial balancing of unbalanced posting
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unbalanced_posting[2] += amount_to_balance
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result.append((
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Posting(self, posting.account, Amount(amount_to_balance / base_amount * posting.amount.amount, posting.amount.commodity), posting.comment, posting.state),
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Posting(self, unbalanced_posting[0].account, Amount(-amount_to_balance / unbalanced_posting[1] * unbalanced_posting[0].amount.amount, unbalanced_posting[0].amount.commodity), unbalanced_posting[0].comment, unbalanced_posting[0].state)
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))
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amount_to_balance = 0
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elif abs(unbalanced_posting[2]) < abs(amount_to_balance):
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# Not enough - partial balancing of this posting
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amount_to_balance += unbalanced_posting[2]
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result.append((
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Posting(self, posting.account, Amount(-unbalanced_posting[2] / base_amount * posting.amount.amount, posting.amount.commodity), posting.comment, posting.state),
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Posting(self, unbalanced_posting[0].account, Amount(unbalanced_posting[2] / unbalanced_posting[1] * unbalanced_posting[0].amount.amount, unbalanced_posting[0].amount.commodity), unbalanced_posting[0].comment, unbalanced_posting[0].state)
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))
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unbalanced_posting[2] = 0
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if amount_to_balance:
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# Unbalanced remainder - add it to the list
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unbalanced_postings.append([posting, base_amount, amount_to_balance])
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if unbalanced_postings:
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raise Exception('Unexpectedly imbalanced transaction')
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return result
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def perspective_of(self, account):
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# Return a transaction from the "perspective" of this account only
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if len(self.postings) <= 2:
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# No need to modify if already simple
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return self
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acc_postings = [p for p in self.postings if p.account == account]
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if len(acc_postings) == 0:
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raise Exception('Attempted to view transaction from invalid account')
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# Are all postings to that account of the same sign?
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if not all(p.amount.sign == acc_postings[0].amount.sign for p in acc_postings[1:]):
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# Unable to simplify complex transaction
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return self
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# Is there one posting only of the opposite sign?
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opp_postings = [p for p in self.postings if p.amount.sign == -acc_postings[0].amount.sign]
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if len(opp_postings) != 1:
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# Unable to simplify complex transaction
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return self
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# Balance only acc_postings
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new_opp_postings = [Posting(self, opp_postings[0].account, -p.amount, opp_postings[0].comment, opp_postings[0].state) for p in acc_postings]
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result = Transaction(self.ledger, self.id, self.date, self.description, self.code, self.uuid, self.metadata)
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result.postings = acc_postings + new_opp_postings
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return result
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class Posting:
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class State(Enum):
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UNCLEARED = 0
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CLEARED = 1
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PENDING = 2
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def __init__(self, transaction, account, amount, comment=None, state=State.UNCLEARED):
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self.transaction = transaction
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self.account = account
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self.amount = Amount(amount)
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self.comment = comment
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self.state = state
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def __repr__(self):
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return '<Posting "{}" {}>'.format(self.account.name, self.amount.tostr(False))
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def exchange(self, commodity):
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if self.amount.commodity.name == commodity.name:
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return self
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return Posting(self.transaction, self.account, self.amount.exchange(commodity, True), self.comment, self.state) # Cost basis
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class Account:
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def __init__(self, ledger, name):
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self.ledger = ledger
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self.name = name
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self.children = []
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def __repr__(self):
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return '<Account {}>'.format(self.name)
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@property
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def bits(self):
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return self.name.split(':')
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@property
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def parent(self):
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if self.name == '':
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return None
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return self.ledger.get_account(':'.join(self.bits[:-1]))
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def matches(self, part):
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if self.name == part or self.name.startswith(part + ':'):
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return True
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return False
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@property
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def is_income(self):
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return self.matches(config['income_account'])
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@property
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def is_expense(self):
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return self.matches(config['expenses_account'])
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@property
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def is_equity(self):
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return self.matches(config['equity_account'])
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@property
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def is_asset(self):
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return self.matches(config['assets_account'])
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@property
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def is_liability(self):
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return self.matches(config['liabilities_account'])
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@property
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def is_cash(self):
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# Is this a cash asset?
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return any(self.matches(a) for a in config['cash_asset_accounts'])
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@property
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def is_oci(self):
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return self.matches(config['oci_account'])
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@property
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def is_cost(self):
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return self.is_income or self.is_expense or self.is_equity
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@property
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def is_market(self):
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return self.is_asset or self.is_liability
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class Amount:
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def __init__(self, amount, commodity=None):
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if isinstance(amount, Amount):
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self.amount = amount.amount
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self.commodity = amount.commodity
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elif commodity is None:
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raise TypeError('commodity is required')
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else:
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self.amount = Decimal(amount)
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self.commodity = commodity
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def tostr(self, round=True):
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if self.commodity.is_prefix:
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amount_str = ('{}{:.2f}' if round else '{}{}').format(self.commodity.name, self.amount)
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else:
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amount_str = ('{:.2f} {}' if round else '{} {}').format(self.amount, self.commodity.name)
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if self.commodity.price:
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return '{} {{{}}}'.format(amount_str, self.commodity.price.tostr(round))
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return amount_str
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def __repr__(self):
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return '<Amount {}>'.format(self.tostr(False))
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def __str__(self):
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return self.tostr()
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def compatible_commodity(func):
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@functools.wraps(func)
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def wrapped(self, other):
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if isinstance(other, Amount):
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if other.commodity != self.commodity:
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raise TypeError('Cannot combine Amounts of commodity {} and {}'.format(self.commodity.name, other.commodity.name))
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other = other.amount
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elif other != 0:
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raise TypeError('Cannot combine Amount with non-zero number')
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return func(self, other)
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return wrapped
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def __neg__(self):
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return Amount(-self.amount, self.commodity)
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def __abs__(self):
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return Amount(abs(self.amount), self.commodity)
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def __eq__(self, other):
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if isinstance(other, Amount):
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if self.amount == 0 and other.amount == 0:
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return True
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if other.commodity != self.commodity:
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return False
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return self.amount == other.amount
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if other == 0:
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return self.amount == 0
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raise TypeError('Cannot compare Amount with non-zero number')
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@compatible_commodity
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def __ne__(self, other):
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return self.amount != other
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@compatible_commodity
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def __gt__(self, other):
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return self.amount > other
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@compatible_commodity
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def __ge__(self, other):
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return self.amount >= other
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@compatible_commodity
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def __lt__(self, other):
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return self.amount < other
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@compatible_commodity
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def __le__(self, other):
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return self.amount <= other
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@compatible_commodity
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def __add__(self, other):
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return Amount(self.amount + other, self.commodity)
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@compatible_commodity
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def __radd__(self, other):
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return Amount(other + self.amount, self.commodity)
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@compatible_commodity
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def __sub__(self, other):
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return Amount(self.amount - other, self.commodity)
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@compatible_commodity
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def __rsub__(self, other):
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return Amount(other - self.amount, self.commodity)
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def __mul__(self, other):
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return Amount(self.amount * other, self.commodity)
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def __truediv__(self, other):
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if isinstance(other, Amount):
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if other.commodity != self.commodity:
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raise TypeError('Cannot combine Amounts of commodity {} and {}'.format(self.commodity.name, other.commodity.name))
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return self.amount / other.amount
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return Amount(self.amount / Decimal(other), self.commodity)
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def exchange(self, commodity, is_cost=True, price=None, date=None, ledger=None):
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if self.commodity.name == commodity.name:
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return Amount(self)
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if is_cost and self.commodity.price and self.commodity.price.commodity.name == commodity.name:
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return Amount(self.amount * self.commodity.price.amount, commodity)
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if price:
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return Amount(self.amount * price.amount, commodity)
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if date and ledger:
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if any(p[1] == self.commodity.name for p in ledger.prices):
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# This commodity has price information
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# Measured at fair value
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return self.exchange(commodity, is_cost, ledger.get_price(self.commodity, commodity, date))
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else:
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# This commodity has no price information
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# Measured at historical cost
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return self.exchange(commodity, True)
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raise TypeError('Cannot exchange {} to {}'.format(self.commodity, commodity))
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@property
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def near_zero(self):
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if abs(self.amount) < 0.005:
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return True
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return False
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@property
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def sign(self):
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if self.amount > 0:
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return 1
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if self.amount < 0:
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return -1
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return 0
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class Balance:
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def __init__(self, amounts=None):
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self.amounts = amounts or []
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def strip_prices(self):
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new_amounts = []
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for amount in self.amounts:
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new_amount = next((a for a in new_amounts if a.commodity.name == amount.commodity.name), None)
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if new_amount is None:
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new_amounts.append(Amount(amount.amount, amount.commodity.strip_price()))
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else:
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new_amount.amount += amount.amount
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return Balance(new_amounts)
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def clean(self):
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return Balance([a for a in self.amounts if a != 0])
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def exchange(self, commodity, is_cost=True, date=None, ledger=None):
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result = Amount(0, commodity)
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for amount in self.amounts:
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if is_cost or amount.commodity.name == commodity.name:
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result += amount.exchange(commodity, is_cost)
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else:
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result += amount.exchange(commodity, is_cost, date=date, ledger=ledger)
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return result
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def __neg__(self):
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return Balance([-a for a in self.amounts])
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def __eq__(self, other):
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if isinstance(other, Balance):
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raise Exception('NYI')
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elif isinstance(other, Amount):
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raise Exception('NYI')
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elif other == 0:
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return all(a == 0 for a in self.amounts)
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else:
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raise TypeError('Cannot compare Balance with non-zero number')
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def __add__(self, other):
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new_amounts = [Amount(a) for a in self.amounts]
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if isinstance(other, Balance):
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for amount in other.amounts:
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new_amount = next((a for a in new_amounts if a.commodity == amount.commodity), None)
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if new_amount is None:
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new_amount = Amount(0, amount.commodity)
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new_amounts.append(new_amount)
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new_amount.amount += amount.amount
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#if new_amount == 0:
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# new_amounts.remove(new_amount)
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elif isinstance(other, Amount):
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new_amount = next((a for a in new_amounts if a.commodity == other.commodity), None)
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if new_amount is None:
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new_amount = Amount(0, other.commodity)
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new_amounts.append(new_amount)
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new_amount.amount += other.amount
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#if new_amount == 0:
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# new_amounts.remove(new_amount)
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elif other == 0:
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pass
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else:
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raise Exception('NYI')
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return Balance(new_amounts)
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def __sub__(self, other):
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return self + (-other)
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class Commodity:
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def __init__(self, name, is_prefix, is_space, price=None):
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self.name = name
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self.is_prefix = is_prefix
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self.is_space = is_space
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self.price = price
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def __repr__(self):
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return '<Commodity {} ({})>'.format(self.name, 'prefix' if self.is_prefix else 'suffix')
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def __eq__(self, other):
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if not isinstance(other, Commodity):
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return False
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return self.name == other.name and self.price == other.price
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def strip_price(self):
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return Commodity(self.name, self.is_prefix, self.is_space)
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class TrialBalance:
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def __init__(self, ledger, date, pstart, label=None):
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self.ledger = ledger
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self.date = date
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self.pstart = pstart
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self.label = label
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self.balances = {}
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def get_balance(self, account):
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return self.balances.get(account.name, Balance())
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def get_total(self, account):
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return self.get_balance(account) + sum((self.get_total(a) for a in account.children), Balance())
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