272 lines
8.9 KiB
Python
272 lines
8.9 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 datetime, timedelta
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from decimal import Decimal
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import re
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import subprocess
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import yaml
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# Load config
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with open('config.yml', 'r') as f:
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config = yaml.safe_load(f)
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# Helper commands to run Ledger
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def run_ledger(*args):
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ledger_args = ['ledger', '--args-only', '--file', config['ledger_file'], '-X', config['report_currency'], '--date-format', '%Y-%m-%d', '--unround'] + config['ledger_args'] + list(args)
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#print(' '.join(ledger_args))
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proc = subprocess.Popen(ledger_args, encoding='utf-8', stdout=subprocess.PIPE, stderr=subprocess.PIPE)
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stdout, stderr = proc.communicate()
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if stderr:
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raise Exception(stderr)
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return stdout
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def run_ledger_date(date, *args):
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return run_ledger('--end', (date + timedelta(days=1)).strftime('%Y-%m-%d'), *args)
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# General financial logic
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def financial_year(date):
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pstart = date.replace(day=1, month=7)
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if pstart > date:
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pstart = pstart.replace(year=pstart.year - 1)
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return pstart
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# Ledger logic
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class Account:
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def __init__(self, name):
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if not isinstance(name, str):
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raise Exception('Account name must be a string')
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self.name = name
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self.parent = None
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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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def matches(self, needle):
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if self.name == needle or self.name.startswith(needle + ':'):
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return True
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return False
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def insert_into_tree(self, accounts):
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if ':' in self.name:
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parent_name = self.name[:self.name.rindex(':')]
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if parent_name not in accounts:
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parent = Account(parent_name)
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accounts[parent_name] = parent
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parent.insert_into_tree(accounts)
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self.parent = accounts[parent_name]
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if self not in self.parent.children:
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self.parent.children.append(self)
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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_equity(self):
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return self.matches(config['equity_account'])
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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_cash(self):
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return any(self.matches(a) for a in config['cash_asset_accounts'])
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def get_transactions(self, date, pstart):
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transactions = []
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output = run_ledger_date(date, 'register', '--no-rounding', '--register-format', '%(quoted(format_date(date))),%(quoted(payee)),%(quoted(account)),%(quoted(display_amount))\n', '--limit', 'account=~/^{}$/'.format(re.escape(self.name).replace('/', '\\/')), '--cost' if self.is_income or self.is_expense else '--market', '--related-all', '--no-revalued')
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output += run_ledger_date(date, 'register', '--no-rounding', '--register-format', '%(quoted(format_date(date))),%(quoted(payee)),%(quoted(account)),%(quoted(display_amount))\n', '--limit', 'account=~/^{}$/'.format(re.escape(self.name).replace('/', '\\/')), '--cost' if self.is_income or self.is_expense else '--market', '--revalued-only')
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reader = csv.reader(output.splitlines())
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for row in reader:
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t_date = datetime.strptime(row[0], '%Y-%m-%d')
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if t_date < pstart:
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continue
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posting = Posting(row[2], parse_amount(row[3]))
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if posting.account == '<Revalued>':
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posting.account = self.name
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if transactions and t_date == transactions[-1].date and row[1] == transactions[-1].payee:
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# Posting for previous transaction
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transactions[-1].postings.append(posting)
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else:
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# New transaction
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transactions.append(Transaction(t_date, row[1], [posting]))
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transactions.sort(key=lambda t: t.date)
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# Balance transactions
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for transaction in transactions:
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t_total = sum(p.amount for p in transaction.postings)
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if t_total != 0:
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# Transaction requires balancing, probably due to unrealised gain/revaluation?
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transaction.postings.append(Posting(config['unrealized_gains'], -t_total))
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return transactions
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class Transaction:
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def __init__(self, date, payee, postings):
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self.date = date
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self.payee = payee
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self.postings = postings
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class Posting:
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def __init__(self, account, amount):
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self.account = account
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self.amount = amount
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self.balance = None
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class Snapshot:
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def __init__(self, date):
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self.date = date
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self.pstart = None
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self.accounts = {}
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self.balances = {}
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def get_account(self, account_name):
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if account_name not in self.accounts:
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account = Account(account_name)
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self.accounts[account_name] = account
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account.insert_into_tree(self.accounts)
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return self.accounts[account_name]
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def set_balance(self, account_name, balance):
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if account_name not in self.accounts:
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account = Account(account_name)
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self.accounts[account_name] = account
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account.insert_into_tree(self.accounts)
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if account_name not in self.balances:
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self.balances[account_name] = Decimal(0)
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self.balances[account_name] = balance
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def get_balance(self, account_name):
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if account_name not in self.accounts:
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self.set_balance(account_name, Decimal(0))
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if account_name not in self.balances:
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self.balances[account_name] = Decimal(0)
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return self.balances[account_name]
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def get_total(self, account_name):
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return self.get_balance(account_name) + sum(self.get_total(c.name) for c in self.accounts[account_name].children)
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def parse_amount(amount):
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if amount == '' or amount == '0':
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return Decimal(0)
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if not amount.startswith(config['report_currency']):
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raise Exception('Unexpected currency returned by ledger: {}'.format(amount))
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return Decimal(amount[len(config['report_currency']):])
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def get_accounts():
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output = run_ledger('balance', '--balance-format', '%(account)\n', '--no-total', '--flat', '--empty')
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account_names = output.rstrip('\n').split('\n')
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accounts = {n: Account(n) for n in account_names}
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for account in list(accounts.values()):
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account.insert_into_tree(accounts)
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return accounts
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# Raw Ledger output, unlikely to balance
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def get_raw_snapshot(date, basis=None):
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snapshot = Snapshot(date)
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# Get balances from Ledger
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output = (
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run_ledger_date(date, 'balance', '--balance-format', '%(quoted(account)),%(quoted(display_total))\n', '--no-total', '--flat', '--empty', basis if basis is not None else '--market', config['assets_account'], config['liabilities_account'], config['equity_account']) +
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run_ledger_date(date, 'balance', '--balance-format', '%(quoted(account)),%(quoted(display_total))\n', '--no-total', '--flat', '--empty', basis if basis is not None else '--cost', config['income_account'], config['expenses_account'])
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)
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reader = csv.reader(output.splitlines())
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for row in reader:
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snapshot.set_balance(row[0], parse_amount(row[1]))
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return snapshot
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# Ledger output, adjusted for Unrealized Gains
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def get_snapshot(date):
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snapshot_cost = get_raw_snapshot(date, '--cost')
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snapshot = get_raw_snapshot(date)
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market_total = Decimal(0)
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cost_total = Decimal(0)
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# Calculate unrealized gains
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for account in snapshot.accounts.values():
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if account.is_asset or account.is_liability:
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market_total += snapshot.get_balance(account.name)
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cost_total += snapshot_cost.get_balance(account.name)
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# Add Unrealized Gains account
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unrealized_gains_amt = market_total - cost_total
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snapshot.set_balance(config['unrealized_gains'], snapshot.get_balance(config['unrealized_gains']) - unrealized_gains_amt)
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return snapshot
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# Ledger output, simulating closing of books
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def trial_balance(date, pstart):
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# Get balances at period start
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snapshot_pstart = get_snapshot(pstart - timedelta(days=1))
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# Get balances at date
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snapshot = get_snapshot(date)
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snapshot.pstart = pstart
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# Calculate Retained Earnings, and adjust income/expense accounts
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total_pandl = Decimal(0)
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for account in snapshot_pstart.accounts.values():
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if account.is_income or account.is_expense:
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total_pandl += snapshot_pstart.get_balance(account.name)
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# Add Retained Earnings account
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snapshot.set_balance(config['retained_earnings'], snapshot.get_balance(config['retained_earnings']) + total_pandl)
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# Adjust income/expense accounts
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for account in snapshot.accounts.values():
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if account.is_income or account.is_expense:
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snapshot.set_balance(account.name, snapshot.get_balance(account.name) - snapshot_pstart.get_balance(account.name))
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return snapshot
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