# frozen_string_literal: false # module definition module Accounting; end # Provides the routine to build the accounting data and save them in DB class Accounting::AccountingService def initialize @currency = ENV.fetch('INTL_CURRENCY') { '' } @journal_service = Accounting::AccountingJournalService.new end # build accounting lines for invoices between the provided dates def build(start_date, end_date) invoices = Invoice.where('created_at >= ? AND created_at <= ?', start_date, end_date).order('created_at ASC') build_from_invoices(invoices) invoices.map(&:id) end # build accounting lines for the provided invoices def build_from_invoices(invoices) lines = [] processed = [] invoices.find_each do |i| Rails.logger.debug { "processing invoice #{i.id}..." } unless Rails.env.test? lines.concat(generate_lines(i)) processed.push(i.id) end AccountingLine.create!(lines) processed end def self.status workers = Sidekiq::Workers.new workers.each do |_process_id, _thread_id, work| return 'building' if work['payload']['class'] == 'AccountingWorker' end 'built' end private def generate_lines(invoice) lines = payment_lines(invoice) + items_lines(invoice) vat = vat_line(invoice) lines << vat unless vat.nil? fix_rounding_errors(lines) lines end # Generate the lines associated with the provided invoice, for the sales accounts def items_lines(invoice) lines = [] %w[Subscription Reservation WalletTransaction StatisticProfilePrepaidPack OrderItem Error].each do |object_type| items = invoice.invoice_items.filter { |ii| ii.object_type == object_type } items.each do |item| lines << line( invoice, 'item', @journal_service.sales_journal(object_type), Accounting::AccountingCodeService.sales_account(item), item.net_amount, account_label: Accounting::AccountingCodeService.sales_account(item, type: :label), analytical_code: Accounting::AccountingCodeService.sales_account(item, section: :analytical_section) ) end end lines end # Generate the "payment" lines, which contains the debit to the client account, all taxes included def payment_lines(invoice) lines = [] invoice.payment_means.each do |details| lines << line( invoice, 'payment', @journal_service.payment_journal(details[:means]), Accounting::AccountingCodeService.payment_account(details[:means]), details[:amount], account_label: Accounting::AccountingCodeService.payment_account(details[:means], type: :label), debit_method: :debit_client, credit_method: :credit_client ) end lines end # Generate the "VAT" line, which contains the credit to the VAT account, with total VAT amount only def vat_line(invoice) vat_rate_groups = VatHistoryService.new.invoice_vat(invoice) total_vat = vat_rate_groups.values.pluck(:total_vat).sum # we do not render the VAT row if it was disabled for this invoice return nil if total_vat.zero? line( invoice, 'vat', @journal_service.vat_journal, Accounting::AccountingCodeService.vat_account, total_vat, account_label: Accounting::AccountingCodeService.vat_account(type: :label) ) end # Generate a row of the export, filling the configured columns with the provided values def line(invoice, line_type, journal_code, account_code, amount, account_label: '', analytical_code: '', debit_method: :debit, credit_method: :credit) { line_type: line_type, journal_code: journal_code, date: invoice.created_at, account_code: account_code, account_label: account_label, analytical_code: analytical_code, invoice_id: invoice.id, invoicing_profile_id: invoice.invoicing_profile_id, debit: method(debit_method).call(invoice, amount), credit: method(credit_method).call(invoice, amount), currency: @currency, summary: summary(invoice) } end # Fill the value of the "debit" column: if the invoice is a refund, returns the given amount, returns 0 otherwise def debit(invoice, amount) invoice.is_a?(Avoir) ? amount : 0 end # Fill the value of the "credit" column: if the invoice is a refund, returns 0, otherwise, returns the given amount def credit(invoice, amount) invoice.is_a?(Avoir) ? 0 : amount end # Fill the value of the "debit" column for the client row: if the invoice is a refund, returns 0, otherwise, returns the given amount def debit_client(invoice, amount) credit(invoice, amount) end # Fill the value of the "credit" column, for the client row: if the invoice is a refund, returns the given amount, returns 0 otherwise def credit_client(invoice, amount) debit(invoice, amount) end # Create a text from the given invoice, matching the accounting software rules for the labels def summary(invoice) reference = invoice.reference items = invoice.subscription_invoice? ? [I18n.t('accounting_summary.subscription_abbreviation')] : [] if invoice.main_item.object_type == 'Reservation' items.push I18n.t("accounting_summary.#{invoice.main_item.object.reservable_type}_reservation_abbreviation") end items.push I18n.t('accounting_summary.wallet_abbreviation') if invoice.main_item.object_type == 'WalletTransaction' items.push I18n.t('accounting_summary.shop_order_abbreviation') if invoice.main_item.object_type == 'OrderItem' "#{reference}, #{items.join(' + ')}" end # In case of rounding errors, fix the balance by adding or removing a cent to the last item line # This case should only happen when a coupon has been used. def fix_rounding_errors(lines) debit_sum = lines.filter { |l| l[:line_type] == 'payment' }.pluck(:debit).sum credit_sum = lines.filter { |l| l[:line_type] != 'payment' }.pluck(:credit).sum return if debit_sum == credit_sum diff = debit_sum - credit_sum fixable_line = lines.filter { |l| l[:line_type] == 'payment' }.last fixable_line[:credit] += diff end end