reports, sie: carry earlier IB vouchers, restart P&L at year start

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

1 files changed, 14 insertions, 11 deletions

diff --git a/src/sie.c b/src/sie.c
index 6e0eab4..c2ce19a 100644
--- a/src/sie.c
+++ b/src/sie.c
@@ -11,6 +11,7 @@
 #include "db.h"
 #include "ledger.h"
 #include "log.h"
+#include "reports.h"
 #include "util.h"
 #include "version.h"
 
@@ -136,24 +137,21 @@ int sie_export_file(sqlite3 *db, int64_t org_id, int64_t fy_id,
     put_date(f, end);
     put(f, "\n");
 
-    /* accounts and balances: IB = this year's IB-series voucher(s) plus all
-       non-IB history before the year; UB = everything through the end;
-       RES = the year's non-IB movements. */
+    /* accounts and balances: IB per REPORT_IB_ROW_SQL, UB = IB plus the
+       year's non-IB movements, RES = those movements. #IB/#UB are written
+       for balance accounts only, #RES for P&L accounts only. */
     char ib_series[16];
     db_setting_copy(db, org_id, "series_ib", "IB", ib_series,
                     sizeof ib_series);
     if (sqlite3_prepare_v2(
             db,
             "SELECT a.number,a.name,"
-            " COALESCE(SUM(CASE WHEN ((v.series = 'IB' OR v.series = ?5)"
-            "   AND v.fiscal_year_id = ?4) OR (v.series <> 'IB'"
-            "   AND v.series <> ?5 AND v.date < ?2)"
-            "   THEN r.debit_ore - r.credit_ore END),0),"
-            " COALESCE(SUM(CASE WHEN v.date <= ?3"
+            " COALESCE(SUM(CASE WHEN " REPORT_IB_ROW_SQL
             "   THEN r.debit_ore - r.credit_ore END),0),"
             " COALESCE(SUM(CASE WHEN v.series <> 'IB' AND v.series <> ?5"
             "   AND v.date >= ?2 AND v.date <= ?3"
-            "   THEN r.debit_ore - r.credit_ore END),0)"
+            "   THEN r.debit_ore - r.credit_ore END),0),"
+            " a.type IN ('revenue','expense')"
             " FROM accounts a LEFT JOIN (voucher_rows r JOIN vouchers v"
             "   ON v.org_id=r.org_id AND v.id=r.voucher_id)"
             "   ON r.org_id=a.org_id AND r.account_id=a.id"
@@ -173,8 +171,13 @@ int sie_export_file(sqlite3 *db, int64_t org_id, int64_t fy_id,
         const char *number = (const char *)sqlite3_column_text(st, 0);
         const char *name = (const char *)sqlite3_column_text(st, 1);
         int64_t ib = sqlite3_column_int64(st, 2);
-        int64_t ub = sqlite3_column_int64(st, 3);
-        int64_t res = sqlite3_column_int64(st, 4);
+        int64_t res = sqlite3_column_int64(st, 3);
+        int pl = sqlite3_column_int(st, 4);
+        int64_t ub = ib + res;
+        if (pl)
+            ib = ub = 0;
+        else
+            res = 0;
         put(f, "#KONTO ");
         put(f, number);
         put(f, " ");