perf(transactions): add kind to Transaction model and remove expensive Transfer joins in aggregations (#2388)

* add kind to transaction model

* Basic transfer creator

* Fix method naming conflict

* Creator form pattern

* Remove stale methods

* Tweak migration

* Remove BaseQuery, write entire query in each class for clarity

* Query optimizations

* Remove unused exchange rate query lines

* Remove temporary cache-warming strategy

* Fix test

* Update transaction search

* Decouple transactions endpoint from IncomeStatement

* Clean up transactions controller

* Update cursor rules

* Cleanup comments, logic in search

* Fix totals logic on transactions view

* Fix pagination

* Optimize search totals query

* Default to last 30 days on transactions page if no filters

* Decouple transactions list from transfer details

* Revert transfer route

* Migration reset

* Bundle update

* Fix matching logic, tests

* Remove unused code

app/models/trade/create_form.rb

@@ -0,0 +1,113 @@
+class Trade::CreateForm
+  include ActiveModel::Model
+
+  attr_accessor :account, :date, :amount, :currency, :qty,
+                :price, :ticker, :manual_ticker, :type, :transfer_account_id
+
+  # Either creates a trade, transaction, or transfer based on type
+  # Returns the model, regardless of success or failure
+  def create
+    case type
+    when "buy", "sell"
+      create_trade
+    when "interest"
+      create_interest_income
+    when "deposit", "withdrawal"
+      create_transfer
+    end
+  end
+
+  private
+    # Users can either look up a ticker from our provider (Synth) or enter a manual, "offline" ticker (that we won't fetch prices for)
+    def security
+      ticker_symbol, exchange_operating_mic = ticker.present? ? ticker.split("|") : [ manual_ticker, nil ]
+
+      Security::Resolver.new(
+        ticker_symbol,
+        exchange_operating_mic: exchange_operating_mic
+      ).resolve
+    end
+
+    def create_trade
+      prefix = type == "sell" ? "Sell " : "Buy "
+      trade_name = prefix + "#{qty.to_i.abs} shares of #{security.ticker}"
+      signed_qty = type == "sell" ? -qty.to_d : qty.to_d
+      signed_amount = signed_qty * price.to_d
+
+      trade_entry = account.entries.new(
+        name: trade_name,
+        date: date,
+        amount: signed_amount,
+        currency: currency,
+        entryable: Trade.new(
+          qty: signed_qty,
+          price: price,
+          currency: currency,
+          security: security
+        )
+      )
+
+      if trade_entry.save
+        trade_entry.lock_saved_attributes!
+        account.sync_later
+      end
+
+      trade_entry
+    end
+
+    def create_interest_income
+      signed_amount = amount.to_d * -1
+
+      entry = account.entries.build(
+        name: "Interest payment",
+        date: date,
+        amount: signed_amount,
+        currency: currency,
+        entryable: Transaction.new
+      )
+
+      if entry.save
+        entry.lock_saved_attributes!
+        account.sync_later
+      end
+
+      entry
+    end
+
+    def create_transfer
+      if transfer_account_id.present?
+        from_account_id = type == "withdrawal" ? account.id : transfer_account_id
+        to_account_id = type == "withdrawal" ? transfer_account_id : account.id
+
+        Transfer::Creator.new(
+          family: account.family,
+          source_account_id: from_account_id,
+          destination_account_id: to_account_id,
+          date: date,
+          amount: amount
+        ).create
+      else
+        create_unlinked_transfer
+      end
+    end
+
+    # If user doesn't provide the reciprocal account, it's a regular transaction
+    def create_unlinked_transfer
+      signed_amount = type == "deposit" ? amount.to_d * -1 : amount.to_d
+
+      entry = account.entries.build(
+        name: signed_amount < 0 ? "Deposit to #{account.name}" : "Withdrawal from #{account.name}",
+        date: date,
+        amount: signed_amount,
+        currency: currency,
+        entryable: Transaction.new
+      )
+
+      if entry.save
+        entry.lock_saved_attributes!
+        account.sync_later
+      end
+
+      entry
+    end
+end