class Balance::BaseCalculator attr_reader :account def initialize(account) @account = account end def calculate raise NotImplementedError, "Subclasses must implement this method" end private def sync_cache @sync_cache ||= Balance::SyncCache.new(account) end def holdings_value_for_date(date) @holdings_value_for_date ||= {} @holdings_value_for_date[date] ||= sync_cache.get_holdings(date).sum(&:amount) end def derive_cash_balance_on_date_from_total(total_balance:, date:) if account.balance_type == :investment total_balance - holdings_value_for_date(date) elsif account.balance_type == :cash total_balance else 0 end end def cash_adjustments_for_date(start_cash, end_cash, net_cash_flows) return 0 unless account.balance_type != :non_cash end_cash - start_cash - net_cash_flows end def non_cash_adjustments_for_date(start_non_cash, end_non_cash, non_cash_flows) return 0 unless account.balance_type == :non_cash end_non_cash - start_non_cash - non_cash_flows end # If holdings value goes from $100 -> $200 (change_holdings_value is $100) # And non-cash flows (i.e. "buys") for day are +$50 (net_buy_sell_value is $50) # That means value increased by $100, where $50 of that is due to the change in holdings value, and $50 is due to the buy/sell def market_value_change_on_date(date, flows) return 0 unless account.balance_type == :investment start_of_day_holdings_value = holdings_value_for_date(date.prev_day) end_of_day_holdings_value = holdings_value_for_date(date) change_holdings_value = end_of_day_holdings_value - start_of_day_holdings_value net_buy_sell_value = flows[:non_cash_inflows] - flows[:non_cash_outflows] change_holdings_value - net_buy_sell_value end def flows_for_date(date) entries = sync_cache.get_entries(date) cash_inflows = 0 cash_outflows = 0 non_cash_inflows = 0 non_cash_outflows = 0 txn_inflow_sum = entries.select { |e| e.amount < 0 && e.transaction? }.sum(&:amount) txn_outflow_sum = entries.select { |e| e.amount >= 0 && e.transaction? }.sum(&:amount) trade_cash_inflow_sum = entries.select { |e| e.amount < 0 && e.trade? }.sum(&:amount) trade_cash_outflow_sum = entries.select { |e| e.amount >= 0 && e.trade? }.sum(&:amount) if account.balance_type == :non_cash && account.accountable_type == "Loan" non_cash_inflows = txn_inflow_sum.abs non_cash_outflows = txn_outflow_sum elsif account.balance_type != :non_cash cash_inflows = txn_inflow_sum.abs + trade_cash_inflow_sum.abs cash_outflows = txn_outflow_sum + trade_cash_outflow_sum # Trades are inverse (a "buy" is outflow of cash, but "inflow" of non-cash, aka "holdings") non_cash_outflows = trade_cash_inflow_sum.abs non_cash_inflows = trade_cash_outflow_sum end { cash_inflows: cash_inflows, cash_outflows: cash_outflows, non_cash_inflows: non_cash_inflows, non_cash_outflows: non_cash_outflows } end def derive_cash_balance(cash_balance, date) entries = sync_cache.get_entries(date) if account.balance_type == :non_cash 0 else cash_balance + signed_entry_flows(entries) end end def derive_non_cash_balance(non_cash_balance, date, direction: :forward) entries = sync_cache.get_entries(date) # Loans are a special case (loan payment reducing principal, which is non-cash) if account.balance_type == :non_cash && account.accountable_type == "Loan" non_cash_balance + signed_entry_flows(entries) elsif account.balance_type == :investment # For reverse calculations, we need the previous day's holdings target_date = direction == :forward ? date : date.prev_day holdings_value_for_date(target_date) else non_cash_balance end end def signed_entry_flows(entries) raise NotImplementedError, "Directional calculators must implement this method" end def build_balance(date:, **args) Balance.new( account_id: account.id, currency: account.currency, date: date, balance: args[:balance], cash_balance: args[:cash_balance], start_cash_balance: args[:start_cash_balance] || 0, start_non_cash_balance: args[:start_non_cash_balance] || 0, cash_inflows: args[:cash_inflows] || 0, cash_outflows: args[:cash_outflows] || 0, non_cash_inflows: args[:non_cash_inflows] || 0, non_cash_outflows: args[:non_cash_outflows] || 0, cash_adjustments: args[:cash_adjustments] || 0, non_cash_adjustments: args[:non_cash_adjustments] || 0, net_market_flows: args[:net_market_flows] || 0, flows_factor: account.classification == "asset" ? 1 : -1 ) end end