class Account < ApplicationRecord include Syncable include Monetizable broadcasts_refreshes validates :family, presence: true belongs_to :family belongs_to :institution, optional: true has_many :entries, dependent: :destroy, class_name: "Account::Entry" has_many :transactions, through: :entries, source: :entryable, source_type: "Account::Transaction" has_many :valuations, through: :entries, source: :entryable, source_type: "Account::Valuation" has_many :balances, dependent: :destroy has_many :imports, dependent: :destroy monetize :balance enum :status, { ok: "ok", syncing: "syncing", error: "error" }, validate: true enum :classification, { asset: "asset", liability: "liability" }, validate: { allow_nil: true } scope :active, -> { where(is_active: true) } scope :assets, -> { where(classification: "asset") } scope :liabilities, -> { where(classification: "liability") } scope :alphabetically, -> { order(:name) } scope :ungrouped, -> { where(institution_id: nil) } delegated_type :accountable, types: Accountable::TYPES, dependent: :destroy def balance_on(date) balances.where("date <= ?", date).order(date: :desc).first&.balance end def favorable_direction classification == "asset" ? "up" : "down" end # e.g. Wise, Revolut accounts that have transactions in multiple currencies def multi_currency? entries.select(:currency).distinct.count > 1 end # e.g. Accounts denominated in currency other than family currency def foreign_currency? currency != family.currency end def series(period: Period.all, currency: self.currency) balance_series = balances.in_period(period).where(currency: Money::Currency.new(currency).iso_code) if balance_series.empty? && period.date_range.end == Date.current converted_balance = balance_money.exchange_to(currency) if converted_balance TimeSeries.new([ { date: Date.current, value: converted_balance } ]) else TimeSeries.new([]) end else TimeSeries.from_collection(balance_series, :balance_money) end end def self.by_group(period: Period.all, currency: Money.default_currency) grouped_accounts = { assets: ValueGroup.new("Assets", currency), liabilities: ValueGroup.new("Liabilities", currency) } Accountable.by_classification.each do |classification, types| types.each do |type| group = grouped_accounts[classification.to_sym].add_child_group(type, currency) self.where(accountable_type: type).each do |account| value_node = group.add_value_node( account, account.balance_money.exchange_to(currency) || Money.new(0, currency), account.series(period: period, currency: currency) ) end end end grouped_accounts end def self.create_with_optional_start_balance!(attributes:, start_date: nil, start_balance: nil) account = self.new(attributes.except(:accountable_type)) account.accountable = Accountable.from_type(attributes[:accountable_type])&.new # Always build the initial valuation account.entries.build \ date: Date.current, amount: attributes[:balance], currency: account.currency, entryable: Account::Valuation.new # Conditionally build the optional start valuation if start_date.present? && start_balance.present? account.entries.build \ date: start_date, amount: start_balance, currency: account.currency, entryable: Account::Valuation.new end account.save! account end end