187 lines
8.3 KiB
Python
187 lines
8.3 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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tb_date.balances[account.name] = tb_date.get_balance(account) + r_pstart[account].postings[0].amount
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if r_pstart[account].postings[1].account.is_income or r_pstart[account].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'])) - r_pstart[account].postings[0].amount
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elif r_pstart[account].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'])) - r_pstart[account].postings[0].amount
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else:
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tb_date.balances[config['unrealized_gains']] = tb_date.get_balance(ledger.get_account(config['accumulated_oci'])) - r_pstart[account].postings[0].amount
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# Reversing entry
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trn_reversal = r_pstart[account].reverse(None, pstart, '<Reversal of Unrealized Gains>')
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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[config['unrealized_gains']] = tb_date.get_balance(ledger.get_account(config['unrealized_gains'])) - trn_reversal.postings[0].amount
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if account in r_date:
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tb_date.balances[account.name] = tb_date.get_balance(account) + r_date[account].postings[0].amount
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tb_date.balances[config['unrealized_gains']] = tb_date.get_balance(ledger.get_account(config['unrealized_gains'])) - r_date[account].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'])
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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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total_cost = tb.get_balance(account).exchange(commodity, True)
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total_market = tb.get_balance(account).exchange(commodity, False, tb.date, tb.ledger)
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unrealized_gain = total_market - total_cost
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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] = 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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# Apply FIFO methodology to match postings
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balance = [] # list of [posting, amount to balance, amount remaining, balancing list of [posting, amount balanced]]
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for transaction in account.ledger.transactions[:]:
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if any(p.account == account for p in transaction.postings):
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for posting in transaction.postings[:]:
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if posting.account == account:
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#transaction.postings.remove(posting)
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pass
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else:
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# Try to balance postings
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amount_to_balance = posting.amount.exchange(commodity, True).amount
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while amount_to_balance != 0:
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balancing_posting = next((b for b in balance if b[2] != 0 and math.copysign(1, b[2]) != math.copysign(1, amount_to_balance)), None)
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if balancing_posting is None:
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break
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if abs(balancing_posting[2]) >= abs(amount_to_balance):
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balancing_posting[3].append([posting, amount_to_balance])
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balancing_posting[2] += amount_to_balance
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amount_to_balance = Decimal(0)
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break
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else:
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balancing_posting[3].append([posting, -balancing_posting[2]])
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amount_to_balance += balancing_posting[2]
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balancing_posting[2] = Decimal(0)
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if amount_to_balance != 0:
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# New unbalanced remainder
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balance.append([posting, amount_to_balance, amount_to_balance, []])
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transaction.postings = []
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# Finalise balanced postings
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for orig_posting, amount_to_balance, amount_remaining, balancing_postings in balance:
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posting = Posting(orig_posting.transaction, orig_posting.account, Amount(amount_to_balance, commodity))
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posting.transaction.postings.append(posting)
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for balancing_posting, amount_balanced in balancing_postings:
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posting.transaction.postings.append(Posting(posting.transaction, balancing_posting.account, Amount(amount_balanced, commodity)))
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if balancing_posting in balancing_posting.transaction.postings:
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balancing_posting.transaction.postings.remove(balancing_posting)
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if amount_remaining != 0:
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if posting.account.is_asset:
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# Cash - charge any unbalanced remainder to Other Income
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posting.transaction.postings.append(Posting(posting.transaction, account.ledger.get_account(config['cash_other_income']), Amount(-amount_remaining, commodity)))
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else:
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# Liabilities, etc. - discard any unbalanced remainder
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posting.amount.amount -= amount_remaining
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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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