From bd72e332d012f24bceb4a49c031f2992c51b7f80 Mon Sep 17 00:00:00 2001 From: Paul Trowbridge Date: Fri, 5 Oct 2018 14:15:36 -0400 Subject: [PATCH] include work on gl_insert for retained earnings --- schema/triggers/gl_insert_re.sql | 233 +++++++++++++++++++++++++++++++ 1 file changed, 233 insertions(+) create mode 100644 schema/triggers/gl_insert_re.sql diff --git a/schema/triggers/gl_insert_re.sql b/schema/triggers/gl_insert_re.sql new file mode 100644 index 0000000..19dbba9 --- /dev/null +++ b/schema/triggers/gl_insert_re.sql @@ -0,0 +1,233 @@ +---------------------------handle new gl lines---------------------------------------- + +CREATE OR REPLACE FUNCTION evt.gl_insert() RETURNS trigger +LANGUAGE plpgsql +AS +$func$ +DECLARE + _mind timestamptz; + _maxd timestamptz; +BEGIN + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + --find min and max applicable periods to roll + --min: earliest period involved in current gl posting + --max: latest period involved in any posting, or if none, the current posting + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + SELECT + (SELECT min(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr) + ,GREATEST( + --the last period inserted + (SELECT max(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr), + --or the last period touched anywhere, or if null, the last period inserted to + COALESCE( + (SELECT max(lower(dur)) FROM evt.fspr WHERE prop @> '{"gltouch":"yes"}'), + (SELECT max(lower(f.dur)) FROM ins INNER JOIN evt.fspr f ON f.id = ins.fspr) + ) + ) + INTO + _mind + ,_maxd; + + + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + --aggregate all inserted gl transactions + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + WITH + agg AS ( + SELECT + acct + ,fspr + ,dur + ,coalesce(sum(amount) FILTER (WHERE amount > 0),0) debits + ,coalesce(sum(amount) FILTER (WHERE amount < 0),0) credits + FROM + ins + INNER JOIN evt.fspr f ON + f.id = ins.fspr + GROUP BY + acct + ,fspr + ,dur + ) + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + --get every account touched in the transaction + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + ,arng AS ( + SELECT DISTINCT + b.acct + --if no retained earnings account exists then automitically create it (assuming no other account is called re) + ,COALESCE(a.acct,subpath(b.acct,0,1)||'re'::ltree) re + ,a.acct existing_re + ,x.prop->>'func' func + FROM + agg b + --account master + INNER JOIN evt.acct x ON + x.acct = b.acct + LEFT OUTER JOIN evt.acct a ON + subpath(a.acct,0,1) = subpath(b.acct,0,1) + AND a.prop @> '{"retained_earnings":"set"}'::jsonb + ) + ----------------------------------------------------------------------------------------------------------------------------------------------------------------- + --if the default retained earnings account was null, insert the new one to evt.acct + ----------------------------------------------------------------------------------------------------------------------------------------------------------------- + ,new_re AS ( + INSERT INTO + evt.acct (acct, prop) + SELECT DISTINCT + re, '{"retained_earnings":"set"}'::jsonb + FROM + arng + WHERE + existing_re IS NULL + RETURNING * + ) + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + --roll the balances forward + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + ,bld AS ( + WITH RECURSIVE rf (acct, func, re, flag, id, dur, obal, debits, credits, cbal, incr_re) AS + ( + SELECT + a.acct + ,a.func + ,a.re + ,null::BOOLEAN + ,f.id + ,f.dur + ,COALESCE(b.obal::numeric(12,2),0) + ,(COALESCE(b.debits,0) + COALESCE(agg.debits,0))::numeric(12,2) + ,(COALESCE(b.credits,0) + COALESCE(agg.credits,0))::numeric(12,2) + ,(COALESCE(b.cbal,0) + COALESCE(agg.debits,0) + COALESCE(agg.credits,0))::numeric(12,2) + ,CASE func WHEN 'netinc' THEN (COALESCE(agg.debits,0) + COALESCE(agg.credits,0))::numeric(12,2) ELSE 0 END incr_re + FROM + arng a + INNER JOIN evt.fspr f ON + upper(f.dur) = _mind + LEFT OUTER JOIN evt.bal b ON + b.acct = a.acct + AND b.fspr = f.id + LEFT OUTER JOIN agg ON + agg.acct = a.acct + AND agg.fspr = f.id + + UNION ALL + + SELECT + --if the year is changing a duplicate join will happen which will allow moving balances to retained earnings + --the duplicate join happens only for accounts flagged as temporary and needing closed to retained earnings + --on the true side, the account retains its presence but takes on a zero balance + --on the false side, the account is swapped out for retained earngings accounts and take on the balance of the expense account + --if duplciate does not join itself, then treat as per anchor query above and continue aggregating balances for the target range + CASE dc.flag WHEN true THEN rf.acct WHEN false THEN rf.re ELSE rf.acct END acct + ,rf.func + ,rf.re + ,dc.flag + ,f.id + ,f.dur + -- this column needs to pickup existing re + --if h.food is already in retained earnings and then you add in the entire re-rolled balance again it will be doubled up + --only the increment of the original transaction should be added to retained earnings + --the incremental retained earnings needs to survive even past the first dump to ret earn just in case a second year-end is encountered + ,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 + ,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 + ,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 + ,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 + ,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 + FROM + rf + INNER JOIN evt.fspr f ON + lower(f.dur) = upper(rf.dur) + LEFT OUTER JOIN (SELECT * FROM (VALUES (true), (false)) X (flag)) dc ON + rf.func = 'netinc' + AND subpath(rf.id,0,1) <> subpath(f.id,0,1) + LEFT OUTER JOIN evt.bal b ON + b.acct = CASE dc.flag + WHEN true THEN rf.acct + WHEN false THEN rf.re + ELSE rf.acct + END + AND b.fspr = f.id + LEFT OUTER JOIN agg ON + agg.acct = CASE dc.flag + WHEN true THEN rf.acct + WHEN false THEN rf.re + ELSE rf.acct + END + AND agg.fspr = f.id + WHERE + lower(f.dur) <= _maxd + ) + SELECT + acct + ,id + ,SUM(obal) obal + ,SUM(debits) debits + ,SUM(credits) credits + ,SUM(cbal) cbal + FROM + rf + GROUP BY + acct + ,id + ) + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + --insert the balances + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + ,ins AS ( + INSERT INTO + evt.bal (acct, fspr, obal, debits, credits, cbal) + SELECT + acct + ,id + ,obal + ,debits + ,credits + ,cbal + FROM + bld + ON CONFLICT ON CONSTRAINT bal_pk DO UPDATE SET + obal = EXCLUDED.obal + ,debits = EXCLUDED.debits + ,credits = EXCLUDED.credits + ,cbal = EXCLUDED.cbal + ,prop = evt.bal.prop || EXCLUDED.prop + RETURNING * + ) + ----------------------------------------------------------------------------------------------------------------------------------------------------------------- + --determine all fiscal periods involved + ----------------------------------------------------------------------------------------------------------------------------------------------------------------- + ,touched as ( + SELECT DISTINCT + fspr + FROM + ins + ) + ----------------------------------------------------------------------------------------------------------------------------------------------------------------- + --update evt.fspr to reflect roll status + ----------------------------------------------------------------------------------------------------------------------------------------------------------------- + UPDATE + evt.fspr f + SET + prop = COALESCE(f.prop,'{}'::JSONB) || '{"gltouch":"yes"}'::jsonb + FROM + touched t + WHERE + f.id = t.fspr; + + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + --this is to catch up all the other accounts if actually necessary + ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- + PERFORM evt.balrf(); + + RETURN NULL; +END; +$func$; + +COMMENT ON FUNCTION evt.gl_insert IS 'update evt.bal with new ledger rows'; + +CREATE TRIGGER gl_insert + AFTER INSERT ON evt.gl + REFERENCING NEW TABLE AS ins + FOR EACH STATEMENT + EXECUTE PROCEDURE evt.gl_insert(); \ No newline at end of file