fab-manager/app/services/accounting_export_service.rb

# frozen_string_literal: false

# Provides the routine to export the accounting data to an external accounting software
class AccountingExportService
  attr_reader :encoding, :format, :separator, :journal_code, :date_format, :columns, :vat_rate

  def initialize(columns, encoding = 'UTF-8', format = 'CSV', separator = ';', date_format = '%d/%m/%Y')
    @encoding = encoding
    @format = format
    @separator = separator
    @journal_code = Setting.find_by(name: 'accounting-export_journal-code')&.value
    @date_format = date_format
    @columns = columns
    @vat_rate = Setting.find_by(name: 'invoice_VAT-rate')&.value&.to_f
  end

  def export(start_date, end_date, file)
    # build CVS content
    content = ''
    invoices = Invoice.where('created_at >= ? AND created_at <= ?', start_date, end_date).order('created_at ASC')
    invoices.each do |i|
      content += generate_rows(i)
    end

    # write content to file
    File.open(file, "w:#{encoding}+b") { |f| f.puts content }
  end

  private

  def generate_rows(invoice)
    client_row(invoice) + "\n" +
      items_rows(invoice) + "\n" +
      vat_row(invoice) + "\n"
  end

  # Generate the "subscription" and "reservation" rows associated with the provided invoice
  def items_rows(invoice)
    rows = invoice.subscription_invoice? ? subscription_row(invoice) + "\n" : ''
    invoice.invoice_items.each do |item|
      rows += reservation_row(invoice, item) + "\n"
    end
  end

  # Generate the "client" row, which contains the debit to the client account, all taxes included
  def client_row(invoice)
    row = ''
    columns.each do |column|
      case column
      when 'journal_code'
        row += journal_code
      when 'date'
        row += invoice.created_at&.strftime(date_format)
      when 'account_code'
        row += account(invoice, :client)
      when 'account_label'
        row += account(invoice, :client, :label)
      when 'piece'
        row += invoice.reference
      when 'line_label'
        row += invoice.invoicing_profile.full_name
      when 'debit_origin'
        row += debit_client(invoice, invoice.total / 100.0)
      when 'credit_origin'
        row += credit_client(invoice, invoice.total / 100.0)
      when 'debit_euro'
        row += debit_client(invoice, invoice.total / 100.0)
      when 'credit_euro'
        row += credit_client(invoice, invoice.total / 100.0)
      else
        puts "Unsupported column: #{column}"
      end
      row += separator
    end
  end

  # Generate the "reservation" row, which contains the credit to the reservation account, all taxes excluded
  def reservation_row(invoice, item)
    wo_taxes = item.amount / (vat_rate / 100 + 1)
    row = ''
    columns.each do |column|
      case column
      when 'journal_code'
        row += journal_code
      when 'date'
        row += invoice.created_at&.strftime(date_format)
      when 'account_code'
        row += account(invoice, :reservation)
      when 'account_label'
        row += account(invoice, :reservation, :label)
      when 'piece'
        row += invoice.reference
      when 'line_label'
        row += item.description
      when 'debit_origin'
        row += debit(invoice, wo_taxes)
      when 'credit_origin'
        row += credit(invoice, wo_taxes)
      when 'debit_euro'
        row += debit(invoice, wo_taxes)
      when 'credit_euro'
        row += credit(invoice, wo_taxes)
      else
        puts "Unsupported column: #{column}"
      end
      row += separator
    end
  end

  # Generate the "subscription" row, which contains the credit to the subscription account, all taxes excluded
  def subscription_row(invoice)
    subscription_item = invoice.invoice_items.select(&:subscription).first
    wo_taxes = subscription_item.amount / (vat_rate / 100 + 1)
    row = ''
    columns.each do |column|
      case column
      when 'journal_code'
        row += journal_code
      when 'date'
        row += invoice.created_at&.strftime(date_format)
      when 'account_code'
        row += account(invoice, :subscription)
      when 'account_label'
        row += account(invoice, :subscription, :label)
      when 'piece'
        row += invoice.reference
      when 'line_label'
        row += subscription_item.description
      when 'debit_origin'
        row += debit(invoice, wo_taxes)
      when 'credit_origin'
        row += credit(invoice, wo_taxes)
      when 'debit_euro'
        row += debit(invoice, wo_taxes)
      when 'credit_euro'
        row += credit(invoice, wo_taxes)
      else
        puts "Unsupported column: #{column}"
      end
      row += separator
    end
  end

  # Generate the "VAT" row, which contains the credit to the VAT account, with VAT amount only
  def vat_row(invoice)
    vat = invoice.total - (invoice.total / (vat_rate / 100 + 1))
    row = ''
    columns.each do |column|
      case column
      when 'journal_code'
        row += journal_code
      when 'date'
        row += invoice.created_at&.strftime(date_format)
      when 'account_code'
        row += account(invoice, :vat)
      when 'account_label'
        row += account(invoice, :vat, :label)
      when 'piece'
        row += invoice.reference
      when 'line_label'
        row += I18n.t('accounting_export.VAT')
      when 'debit_origin'
        row += debit(invoice, vat)
      when 'credit_origin'
        row += credit(invoice, vat)
      when 'debit_euro'
        row += debit(invoice, vat)
      when 'credit_euro'
        row += credit(invoice, vat)
      else
        puts "Unsupported column: #{column}"
      end
      row += separator
    end
  end

  # Get the account code (or label) for the given invoice and the specified line type (client, vat, subscription or reservation)
  def account(invoice, account, type = :code)
    case account
    when :client
      Setting.find_by(name: "accounting_client_#{type}")&.value || ''
    when :vat
      Setting.find_by(name: "accounting_VAT_#{type}")&.value || ''
    when :subscription
      return if invoice.invoiced_type != 'Subscription'

      Setting.find_by(name: "accounting_subscription_#{type}")&.value || ''
    when :reservation
      return if invoice.invoiced_type != 'Reservation'

      Setting.find_by(name: "accounting_#{invoice.invoiced.reservable_type}_#{type}")&.value || ''
    else
      puts "Unsupported account #{account}"
    end
  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)
    avoir = invoice.is_a? Avoir
    avoir ? amount.to_s : '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)
    avoir = invoice.is_a? Avoir
    avoir ? '0' : amount.to_s
  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
end