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#include "commands.h"
#include "cmd_util.h"
#include <stdio.h>
#include <stdlib.h>
#include <string.h>
#include "audit.h"
#include "db.h"
#include "ledger.h"
#include "util.h"
/* True for P&L accounts that take part in the taxable result (3xxx-88xx). */
static int bokslut_pl_account(const char *number)
{
int n = atoi(number);
return n >= 3000 && n <= 8899;
}
static yyjson_mut_val *h_bokslut_post(struct req *r)
{
int64_t fy_id = 0;
if (req_fy(r, &fy_id) != 0)
return NULL;
char fy_label[64] = "", fy_start[16] = "", fy_end[16] = "";
sqlite3_stmt *st = NULL;
if (sqlite3_prepare_v2(r->db,
"SELECT label,start_date,end_date FROM fiscal_years"
" WHERE org_id=?1 AND id=?2",
-1, &st, NULL) != SQLITE_OK)
return fail(r, "INTERNAL", "database error");
sqlite3_bind_int64(st, 1, r->org_id);
sqlite3_bind_int64(st, 2, fy_id);
if (sqlite3_step(st) != SQLITE_ROW) {
sqlite3_finalize(st);
return fail(r, "NOT_FOUND", "fiscal year not found");
}
snprintf(fy_label, sizeof fy_label, "%s",
(const char *)sqlite3_column_text(st, 0));
snprintf(fy_start, sizeof fy_start, "%s",
(const char *)sqlite3_column_text(st, 1));
snprintf(fy_end, sizeof fy_end, "%s",
(const char *)sqlite3_column_text(st, 2));
sqlite3_finalize(st);
const char *date = arg_str(r->args, "date");
if (!date)
date = fy_end;
else if (!util_parse_iso_date(date))
return fail(r, "INVALID_ARGS", "date must be YYYY-MM-DD");
yyjson_val *earr = yyjson_obj_get(r->args, "entries");
if (earr && !yyjson_is_arr(earr))
return fail(r, "INVALID_ARGS", "entries must be an array");
size_t nent = earr ? yyjson_arr_size(earr) : 0;
if (nent > 31)
return fail(r, "INVALID_ARGS", "too many entries");
struct ledger_row erows[64];
size_t nerows = 0;
memset(erows, 0, sizeof erows);
for (size_t i = 0; i < nent; i++) {
yyjson_val *e = yyjson_arr_get(earr, i);
const char *da =
yyjson_get_str(yyjson_obj_get(e, "debit_account"));
const char *ca =
yyjson_get_str(yyjson_obj_get(e, "credit_account"));
const char *ed =
yyjson_get_str(yyjson_obj_get(e, "description"));
int64_t amt = 0;
yyjson_val *av = yyjson_obj_get(e, "amount_ore");
if (av && yyjson_is_int(av))
amt = yyjson_get_sint(av);
if (!da || !*da || !ca || !*ca || amt <= 0)
return fail(r, "INVALID_ARGS",
"each entry needs debit_account, credit_account and"
" amount_ore > 0");
erows[nerows++] = (struct ledger_row){ da, amt, 0, ed };
erows[nerows++] = (struct ledger_row){ ca, 0, amt, ed };
}
int64_t fond = 0;
arg_int(r->args, "periodiseringsfond_ore", &fond);
if (fond < 0)
return fail(r, "INVALID_ARGS", "periodiseringsfond_ore must be >= 0");
if (fond > 0) {
if (nerows + 2 > 64)
return fail(r, "INVALID_ARGS", "too many entries");
erows[nerows++] = (struct ledger_row){ "8811", fond, 0, NULL };
erows[nerows++] = (struct ledger_row){ "2110", 0, fond, NULL };
}
int64_t result_before = 0;
if (sqlite3_prepare_v2(
r->db,
"SELECT COALESCE(SUM(r.credit_ore)-SUM(r.debit_ore),0)"
" FROM voucher_rows r"
" JOIN vouchers v ON v.org_id=r.org_id AND v.id=r.voucher_id"
" JOIN accounts a ON a.org_id=r.org_id AND a.id=r.account_id"
" WHERE r.org_id=?1 AND v.fiscal_year_id=?2 AND v.series<>'IB'"
" AND a.type IN ('revenue','expense') AND a.number NOT LIKE '89%'",
-1, &st, NULL) != SQLITE_OK)
return fail(r, "INTERNAL", "database error");
sqlite3_bind_int64(st, 1, r->org_id);
sqlite3_bind_int64(st, 2, fy_id);
if (sqlite3_step(st) == SQLITE_ROW)
result_before = sqlite3_column_int64(st, 0);
sqlite3_finalize(st);
int64_t delta = 0;
for (size_t i = 0; i < nerows; i++)
if (bokslut_pl_account(erows[i].account))
delta += erows[i].credit_ore - erows[i].debit_ore;
double tax_rate = 20.6;
yyjson_val *trv = yyjson_obj_get(r->args, "tax_rate");
if (trv) {
if (yyjson_is_real(trv))
tax_rate = yyjson_get_real(trv);
else if (yyjson_is_int(trv))
tax_rate = (double)yyjson_get_sint(trv);
else
return fail(r, "INVALID_ARGS", "tax_rate must be a number");
if (tax_rate < 0 || tax_rate > 100)
return fail(r, "INVALID_ARGS", "tax_rate must be 0-100");
}
long bp = (long)(tax_rate * 100.0 + 0.5);
int64_t taxable = result_before + delta;
int64_t tax = taxable > 0 ? taxable * bp / 10000 : 0;
int64_t after = taxable - tax;
int dispose = 1;
arg_bool(r->args, "dispose", &dispose);
struct {
const char *desc;
const struct ledger_row *rows;
size_t nrows;
} plan[3];
size_t np = 0;
if (nerows > 0)
plan[np++] = (typeof(plan[0])){ "Bokslutsdispositioner", erows,
nerows };
struct ledger_row taxrows[2] = {
{ "8910", tax, 0, NULL }, { "2512", 0, tax, NULL }
};
if (tax != 0)
plan[np++] = (typeof(plan[0])){ "Skatt på årets resultat", taxrows, 2 };
struct ledger_row drows[2];
if (dispose && after != 0) {
if (after > 0) {
drows[0] = (struct ledger_row){ "8999", after, 0, NULL };
drows[1] = (struct ledger_row){ "2099", 0, after, NULL };
} else {
drows[0] = (struct ledger_row){ "2099", -after, 0, NULL };
drows[1] = (struct ledger_row){ "8999", 0, -after, NULL };
}
plan[np++] = (typeof(plan[0])){ "Resultatdisposition", drows, 2 };
}
yyjson_mut_val *vouchers = yyjson_mut_arr(r->rdoc);
for (size_t i = 0; i < np; i++) {
struct ledger_post_opts o;
memset(&o, 0, sizeof o);
o.org_id = r->org_id;
o.user_id = r->sess->user_id;
o.token_id = r->sess->token_id;
o.date = date;
o.description = plan[i].desc;
o.rows = plan[i].rows;
o.nrows = plan[i].nrows;
o.dry_run = r->dry_run;
struct ledger_error e;
char *json = NULL;
if (ledger_post(r->db, &o, &e, &json) != 0) {
yyjson_mut_val *res =
fail(r, e.code ? e.code : "INTERNAL", e.msg);
free(json);
return res;
}
yyjson_mut_val *vo = yyjson_mut_arr_add_obj(r->rdoc, vouchers);
yyjson_mut_obj_add_strcpy(r->rdoc, vo, "description", plan[i].desc);
yyjson_mut_val *rows = yyjson_mut_arr(r->rdoc);
for (size_t k = 0; k < plan[i].nrows; k++) {
yyjson_mut_val *ro = yyjson_mut_arr_add_obj(r->rdoc, rows);
yyjson_mut_obj_add_strcpy(r->rdoc, ro, "account",
plan[i].rows[k].account);
yyjson_mut_obj_add_int(r->rdoc, ro, "debit_ore",
plan[i].rows[k].debit_ore);
yyjson_mut_obj_add_int(r->rdoc, ro, "credit_ore",
plan[i].rows[k].credit_ore);
}
yyjson_mut_obj_add_val(r->rdoc, vo, "rows", rows);
yyjson_mut_val *pv = json_to_mut(r->rdoc, json);
free(json);
if (pv)
yyjson_mut_obj_add_val(r->rdoc, vo, "voucher", pv);
}
if (!r->dry_run) {
char *reqjson = audit_args_json(r->args);
audit_append(r->db, r->org_id, r->sess->user_id, r->sess->token_id,
"bokslut.post", reqjson, "OK", NULL);
free(reqjson);
}
yyjson_mut_val *o = yyjson_mut_obj(r->rdoc);
yyjson_mut_val *fy = yyjson_mut_obj(r->rdoc);
yyjson_mut_obj_add_int(r->rdoc, fy, "id", fy_id);
yyjson_mut_obj_add_strcpy(r->rdoc, fy, "label", fy_label);
yyjson_mut_obj_add_strcpy(r->rdoc, fy, "start_date", fy_start);
yyjson_mut_obj_add_strcpy(r->rdoc, fy, "end_date", fy_end);
yyjson_mut_obj_add_val(r->rdoc, o, "fiscal_year", fy);
yyjson_mut_obj_add_strcpy(r->rdoc, o, "date", date);
yyjson_mut_obj_add_int(r->rdoc, o, "result_before_ore", result_before);
yyjson_mut_obj_add_int(r->rdoc, o, "entries_ore", delta);
yyjson_mut_obj_add_int(r->rdoc, o, "taxable_ore", taxable);
yyjson_mut_obj_add_int(r->rdoc, o, "tax_ore", tax);
yyjson_mut_obj_add_int(r->rdoc, o, "result_after_ore", after);
yyjson_mut_obj_add_val(r->rdoc, o, "vouchers", vouchers);
return o;
}
static const struct cmd_arg args_bokslut_post[] = {
{ "fiscal_year", ARG_INT, 0, NULL, NULL,
"Fiscal year id; defaults to the latest" },
{ "entries", ARG_JSON, 0, NULL, NULL,
"Array of {debit_account,credit_account,amount_ore,description?}" },
{ "periodiseringsfond_ore", ARG_INT, 0, NULL, NULL,
"Periodiseringsfond in öre" },
{ "tax_rate", ARG_JSON, 0, "20.6", NULL, "Tax rate percent, 0-100" },
{ "dispose", ARG_BOOL, 0, "true", NULL,
"Post the result transfer to 8999/2099" },
{ "date", ARG_DATE, 0, NULL, NULL,
"Posting date; defaults to the fiscal year end" },
};
const struct command g_cmd_bokslut[] = {
{ "bokslut.post", "Year-end: dispositions, tax and result transfer",
PERM_WRITE, 1, 1, 1, h_bokslut_post, CMD_ARGS(args_bokslut_post) },
};
const struct cmd_table g_cmd_table_bokslut = {
g_cmd_bokslut, sizeof g_cmd_bokslut / sizeof g_cmd_bokslut[0]
};
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