include work on gl_insert for retained earnings
This commit is contained in:
Paul Trowbridge
parent
9a19d7ca94
commit
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---------------------------handle new gl lines----------------------------------------
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CREATE OR REPLACE FUNCTION evt.gl_insert() RETURNS trigger
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LANGUAGE plpgsql
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AS
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$func$
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DECLARE
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_mind timestamptz;
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_maxd timestamptz;
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BEGIN
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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--find min and max applicable periods to roll
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--min: earliest period involved in current gl posting
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--max: latest period involved in any posting, or if none, the current posting
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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SELECT
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(SELECT min(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr)
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,GREATEST(
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--the last period inserted
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(SELECT max(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr),
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--or the last period touched anywhere, or if null, the last period inserted to
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COALESCE(
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(SELECT max(lower(dur)) FROM evt.fspr WHERE prop @> '{"gltouch":"yes"}'),
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(SELECT max(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr)
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)
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)
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INTO
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_mind
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,_maxd;
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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--aggregate all inserted gl transactions
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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WITH
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agg AS (
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SELECT
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acct
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,fspr
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,dur
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,coalesce(sum(amount) FILTER (WHERE amount > 0),0) debits
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,coalesce(sum(amount) FILTER (WHERE amount < 0),0) credits
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FROM
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ins
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INNER JOIN evt.fspr f ON
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f.id = ins.fspr
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GROUP BY
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acct
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,fspr
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,dur
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)
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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--get every account touched in the transaction
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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,arng AS (
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SELECT DISTINCT
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b.acct
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--if no retained earnings account exists then automitically create it (assuming no other account is called re)
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,COALESCE(a.acct,subpath(b.acct,0,1)||'re'::ltree) re
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,a.acct existing_re
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,x.prop->>'func' func
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FROM
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agg b
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--account master
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INNER JOIN evt.acct x ON
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x.acct = b.acct
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LEFT OUTER JOIN evt.acct a ON
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subpath(a.acct,0,1) = subpath(b.acct,0,1)
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AND a.prop @> '{"retained_earnings":"set"}'::jsonb
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)
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--if the default retained earnings account was null, insert the new one to evt.acct
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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,new_re AS (
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INSERT INTO
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evt.acct (acct, prop)
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SELECT DISTINCT
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re, '{"retained_earnings":"set"}'::jsonb
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FROM
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arng
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WHERE
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existing_re IS NULL
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RETURNING *
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)
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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--roll the balances forward
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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,bld AS (
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WITH RECURSIVE rf (acct, func, re, flag, id, dur, obal, debits, credits, cbal, incr_re) AS
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(
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SELECT
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a.acct
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,a.func
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,a.re
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,null::BOOLEAN
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,f.id
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,f.dur
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,COALESCE(b.obal::numeric(12,2),0)
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,(COALESCE(b.debits,0) + COALESCE(agg.debits,0))::numeric(12,2)
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,(COALESCE(b.credits,0) + COALESCE(agg.credits,0))::numeric(12,2)
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,(COALESCE(b.cbal,0) + COALESCE(agg.debits,0) + COALESCE(agg.credits,0))::numeric(12,2)
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,CASE func WHEN 'netinc' THEN (COALESCE(agg.debits,0) + COALESCE(agg.credits,0))::numeric(12,2) ELSE 0 END incr_re
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FROM
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arng a
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INNER JOIN evt.fspr f ON
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upper(f.dur) = _mind
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LEFT OUTER JOIN evt.bal b ON
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b.acct = a.acct
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AND b.fspr = f.id
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LEFT OUTER JOIN agg ON
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agg.acct = a.acct
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AND agg.fspr = f.id
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UNION ALL
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SELECT
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--if the year is changing a duplicate join will happen which will allow moving balances to retained earnings
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--the duplicate join happens only for accounts flagged as temporary and needing closed to retained earnings
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--on the true side, the account retains its presence but takes on a zero balance
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--on the false side, the account is swapped out for retained earngings accounts and take on the balance of the expense account
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--if duplciate does not join itself, then treat as per anchor query above and continue aggregating balances for the target range
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CASE dc.flag WHEN true THEN rf.acct WHEN false THEN rf.re ELSE rf.acct END acct
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,rf.func
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,rf.re
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,dc.flag
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,f.id
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,f.dur
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-- this column needs to pickup existing re
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--if h.food is already in retained earnings and then you add in the entire re-rolled balance again it will be doubled up
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--only the increment of the original transaction should be added to retained earnings
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--the incremental retained earnings needs to survive even past the first dump to ret earn just in case a second year-end is encountered
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,CASE dc.flag WHEN true THEN 0 WHEN false THEN COALESCE(rf.incr_re,0) + COALESCE(b.obal,0) ELSE COALESCE(rf.cbal,0) END::numeric(12,2) obal
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,CASE dc.flag WHEN true THEN 0 WHEN false THEN 0 ELSE COALESCE(b.debits,0) + COALESCE(agg.debits,0) END::numeric(12,2) debits
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,CASE dc.flag WHEN true THEN 0 WHEN false THEN 0 ELSE COALESCE(b.credits,0) + COALESCe(agg.credits,0) END::numeric(12,2) credits
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,CASE dc.flag WHEN true THEN 0 WHEN false THEN COALESCE(rf.incr_re,0) + COALESCE(b.obal,0) ELSE COALESCE(rf.cbal,0) + COALESCE(b.debits,0) + COALESCE(b.credits,0) + COALESCE(agg.debits,0) + COALESCE(agg.credits,0) END::numeric(12,2) cbal
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,CASE dc.flag WHEN true THEN rf.incr_re WHEN false THEN COALESCE(rf.incr_re,0) + COALESCE(b.obal,0) ELSE COALESCE(rf.incr_re,0) + COALESCE(agg.debits,0) + COALESCE(agg.credits,0) END::numeric(12,2) incr_re
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FROM
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rf
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INNER JOIN evt.fspr f ON
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lower(f.dur) = upper(rf.dur)
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LEFT OUTER JOIN (SELECT * FROM (VALUES (true), (false)) X (flag)) dc ON
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rf.func = 'netinc'
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AND subpath(rf.id,0,1) <> subpath(f.id,0,1)
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LEFT OUTER JOIN evt.bal b ON
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b.acct = CASE dc.flag
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WHEN true THEN rf.acct
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WHEN false THEN rf.re
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ELSE rf.acct
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END
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AND b.fspr = f.id
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LEFT OUTER JOIN agg ON
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agg.acct = CASE dc.flag
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WHEN true THEN rf.acct
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WHEN false THEN rf.re
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ELSE rf.acct
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END
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AND agg.fspr = f.id
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WHERE
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lower(f.dur) <= _maxd
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)
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SELECT
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acct
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,id
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,SUM(obal) obal
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,SUM(debits) debits
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,SUM(credits) credits
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,SUM(cbal) cbal
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FROM
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rf
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GROUP BY
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acct
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,id
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)
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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--insert the balances
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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,ins AS (
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INSERT INTO
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evt.bal (acct, fspr, obal, debits, credits, cbal)
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SELECT
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acct
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,id
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,obal
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,debits
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,credits
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,cbal
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FROM
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bld
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ON CONFLICT ON CONSTRAINT bal_pk DO UPDATE SET
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obal = EXCLUDED.obal
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,debits = EXCLUDED.debits
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,credits = EXCLUDED.credits
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,cbal = EXCLUDED.cbal
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,prop = evt.bal.prop || EXCLUDED.prop
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RETURNING *
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)
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--determine all fiscal periods involved
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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,touched as (
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SELECT DISTINCT
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fspr
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FROM
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ins
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)
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--update evt.fspr to reflect roll status
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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UPDATE
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evt.fspr f
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SET
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prop = COALESCE(f.prop,'{}'::JSONB) || '{"gltouch":"yes"}'::jsonb
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FROM
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touched t
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WHERE
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f.id = t.fspr;
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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--this is to catch up all the other accounts if actually necessary
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-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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PERFORM evt.balrf();
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RETURN NULL;
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END;
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$func$;
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COMMENT ON FUNCTION evt.gl_insert IS 'update evt.bal with new ledger rows';
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CREATE TRIGGER gl_insert
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AFTER INSERT ON evt.gl
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REFERENCING NEW TABLE AS ins
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FOR EACH STATEMENT
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EXECUTE PROCEDURE evt.gl_insert();
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