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Code Issues Releases Activity Actions

Extract reconciliation methods to concern

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This commit is contained in:
Zach Gollwitzer 2025-07-09 17:48:24 -04:00
parent 18271ce005
commit d459ebdad8
4 changed files with 311 additions and 293 deletions
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103
app/models/account.rb
View file

@ -1,8 +1,5 @@
class Account < ApplicationRecord
InvalidBalanceError = Class.new(StandardError)
include Syncable, Monetizable, Chartable, Linkable, Enrichable
include AASM
include AASM, Syncable, Chartable, Linkable, Enrichable, Reconcileable
validates :name, :balance, :currency, presence: true
@ -17,7 +14,7 @@ class Account < ApplicationRecord
has_many :holdings, dependent: :destroy
has_many :balances, dependent: :destroy
monetize :balance, :cash_balance, :non_cash_balance
enum :classification, { asset: "asset", liability: "liability" }, validate: { allow_nil: true }
@ -137,86 +134,6 @@ class Account < ApplicationRecord
end
end
def update_current_balance(balance:, cash_balance:)
raise InvalidBalanceError, "Cash balance cannot exceed balance" if cash_balance > balance
if opening_anchor_valuation.present? && valuations.where(kind: "recon").empty?
adjust_opening_balance_with_delta(balance:, cash_balance:)
else
reconcile_balance!(balance:, cash_balance:, date: Date.current)
end
end
def reconcile_balance!(balance:, cash_balance:, date:)
raise InvalidBalanceError, "Cash balance cannot exceed balance" if cash_balance > balance
raise InvalidBalanceError, "Linked accounts cannot be reconciled" if linked?
existing_valuation = valuations.joins(:entry).where(kind: "recon", entry: { date: Date.current }).first
if existing_valuation.present?
existing_valuation.update!(
balance: balance,
cash_balance: cash_balance
)
else
entries.create!(
date: date,
name: Valuation::Name.new("recon", self.accountable_type),
amount: balance,
currency: self.currency,
entryable: Valuation.new(
kind: "recon",
balance: balance,
cash_balance: cash_balance
)
)
end
end
def adjust_opening_balance_with_delta(balance:, cash_balance:)
delta = self.balance - balance
cash_delta = self.cash_balance - cash_balance
set_or_update_opening_balance!(
balance: balance - delta,
cash_balance: cash_balance - cash_delta
)
end
def set_or_update_opening_balance!(balance:, cash_balance:, date: nil)
# A reasonable start date for most accounts to fill up adequate history for graphs
fallback_opening_date = 2.years.ago.to_date
raise InvalidBalanceError, "Cash balance cannot exceed balance" if cash_balance > balance
transaction do
if opening_anchor_valuation
opening_anchor_valuation.update!(
balance: balance,
cash_balance: cash_balance
)
opening_anchor_valuation.entry.update!(amount: balance)
opening_anchor_valuation.entry.update!(date: date) unless date.nil?
opening_anchor_valuation
else
entry = entries.create!(
date: date || fallback_opening_date,
name: Valuation::Name.new("opening_anchor", self.accountable_type),
amount: balance,
currency: self.currency,
entryable: Valuation.new(
kind: "opening_anchor",
balance: balance,
cash_balance: cash_balance,
)
)
entry.valuation
end
end
end
def start_date
first_entry_date = entries.minimum(:date) || Date.current
@ -245,20 +162,4 @@ class Account < ApplicationRecord
def long_subtype_label
accountable_class.long_subtype_label_for(subtype) || accountable_class.display_name
end
# For depository accounts, this is 0 (total balance is liquid cash)
# For all other accounts, this represents "asset value" or "debt value"
# (i.e. Investment accounts would refer to this as "holdings value")
def non_cash_balance
balance - cash_balance
end
private
def opening_anchor_valuation
valuations.opening_anchor.first
end
def current_anchor_valuation
valuations.current_anchor.first
end
end

109
app/models/account/reconcileable.rb Normal file
View file

@ -0,0 +1,109 @@
# Methods for updating the historical balances of an account (opening, current, and arbitrary date reconciliations)
module Account::Reconcileable
extend ActiveSupport::Concern
included do
include Monetizable
monetize :balance, :cash_balance, :non_cash_balance
end
InvalidBalanceError = Class.new(StandardError)
# For depository accounts, this is 0 (total balance is liquid cash)
# For all other accounts, this represents "asset value" or "debt value"
# (i.e. Investment accounts would refer to this as "holdings value")
def non_cash_balance
balance - cash_balance
end
def reconcile_balance!(balance:, cash_balance:, date:)
raise InvalidBalanceError, "Cash balance cannot exceed balance" if cash_balance > balance
raise InvalidBalanceError, "Linked accounts cannot be reconciled" if linked?
existing_valuation = valuations.joins(:entry).where(kind: "recon", entry: { date: Date.current }).first
if existing_valuation.present?
existing_valuation.update!(
balance: balance,
cash_balance: cash_balance
)
else
entries.create!(
date: date,
name: Valuation::Name.new("recon", self.accountable_type),
amount: balance,
currency: self.currency,
entryable: Valuation.new(
kind: "recon",
balance: balance,
cash_balance: cash_balance
)
)
end
end
def update_current_balance(balance:, cash_balance:)
raise InvalidBalanceError, "Cash balance cannot exceed balance" if cash_balance > balance
if opening_anchor_valuation.present? && valuations.where(kind: "recon").empty?
adjust_opening_balance_with_delta(balance:, cash_balance:)
else
reconcile_balance!(balance:, cash_balance:, date: Date.current)
end
end
def adjust_opening_balance_with_delta(balance:, cash_balance:)
delta = self.balance - balance
cash_delta = self.cash_balance - cash_balance
set_or_update_opening_balance!(
balance: balance - delta,
cash_balance: cash_balance - cash_delta
)
end
def set_or_update_opening_balance!(balance:, cash_balance:, date: nil)
# A reasonable start date for most accounts to fill up adequate history for graphs
fallback_opening_date = 2.years.ago.to_date
raise InvalidBalanceError, "Cash balance cannot exceed balance" if cash_balance > balance
transaction do
if opening_anchor_valuation
opening_anchor_valuation.update!(
balance: balance,
cash_balance: cash_balance
)
opening_anchor_valuation.entry.update!(amount: balance)
opening_anchor_valuation.entry.update!(date: date) unless date.nil?
opening_anchor_valuation
else
entry = entries.create!(
date: date || fallback_opening_date,
name: Valuation::Name.new("opening_anchor", self.accountable_type),
amount: balance,
currency: self.currency,
entryable: Valuation.new(
kind: "opening_anchor",
balance: balance,
cash_balance: cash_balance,
)
)
entry.valuation
end
end
end
private
def opening_anchor_valuation
valuations.opening_anchor.first
end
def current_anchor_valuation
valuations.current_anchor.first
end
end