include work on gl_insert for retained earnings
This commit is contained in:
Paul Trowbridge
parent
9a19d7ca94
commit
bd72e332d0
233
schema/triggers/gl_insert_re.sql
Normal file
233
schema/triggers/gl_insert_re.sql
Normal file
@ -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();
|
||||||
Loading…
Reference in New Issue
Block a user