class IncomeStatement::Totals def initialize(family, transactions_scope:) @family = family @transactions_scope = transactions_scope end def call ActiveRecord::Base.connection.select_all(query_sql).map do |row| TotalsRow.new( parent_category_id: row["parent_category_id"], category_id: row["category_id"], classification: row["classification"], total: row["total"], transactions_count: row["transactions_count"] ) end end private TotalsRow = Data.define(:parent_category_id, :category_id, :classification, :total, :transactions_count) def query_sql ActiveRecord::Base.sanitize_sql_array([ optimized_query_sql, sql_params ]) end # OPTIMIZED: Direct SUM aggregation without unnecessary time bucketing # Eliminates CTE and intermediate date grouping for maximum performance def optimized_query_sql <<~SQL SELECT c.id as category_id, c.parent_id as parent_category_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END as classification, ABS(SUM(ae.amount * COALESCE(er.rate, 1))) as total, COUNT(ae.id) as transactions_count FROM (#{@transactions_scope.to_sql}) at JOIN entries ae ON ae.entryable_id = at.id AND ae.entryable_type = 'Transaction' LEFT JOIN categories c ON c.id = at.category_id LEFT JOIN exchange_rates er ON ( er.date = ae.date AND er.from_currency = ae.currency AND er.to_currency = :target_currency ) WHERE at.kind NOT IN ('funds_movement', 'one_time', 'cc_payment') GROUP BY c.id, c.parent_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END; SQL end def sql_params { target_currency: @family.currency } end end