174 lines
7.7 KiB
SQL
174 lines
7.7 KiB
SQL
DO
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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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_minp ltree;
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_maxp ltree;
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BEGIN
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--get last periods touched and last rollforward if available
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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SELECT
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(SELECT lower(dur) FROM evt.fspr WHERE id = '2018.08'::ltree)
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,(SELECT lower(dur) FROM evt.fspr WHERE id = '2019.02'::ltree)
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INTO
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_mind
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,_maxd
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FROM
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evt.fspr;
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RAISE NOTICE 'earliest stamp%',_mind;
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RAISE NOTICE 'latest stamp%',_maxd;
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--test if a roll forward is required
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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IF _maxd <= _mind THEN
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RETURN;
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END IF;
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CREATE TEMP TABLE balrf_do AS (
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WITH
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--list each period in min and max
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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prng AS (
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SELECT
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id
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,dur
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,prop
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FROM
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evt.fspr f
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WHERE
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lower(f.dur) >= _mind
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AND lower(f.dur) <= _maxd
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)
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--get every account involved in target range
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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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evt.bal b
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INNER JOIN evt.acct x ON
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x.acct = b.acct
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INNER JOIN prng ON
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prng.id = b.fspr
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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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--cascade the balances
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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) 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 flag
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,f.id
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,f.dur
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,COALESCE(b.obal,0)::numeric(12,2)
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,COALESCE(b.debits,0)::numeric(12,2)
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,COALESCE(b.credits,0)::numeric(12,2)
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,COALESCE(b.cbal,0)::numeric(12,2)
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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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lower(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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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 flag
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,f.id
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,f.dur
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,CASE dc.flag WHEN true THEN 0 WHEN false THEN rf.cbal ELSE rf.cbal 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) 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) END::numeric(12,2) credits
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,CASE dc.flag WHEN true THEN 0 WHEN false THEN rf.cbal ELSE rf.cbal + COALESCE(b.debits,0) + COALESCE(b.credits,0) END::numeric(12,2) cbal
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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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--this join needs to include any currently booked retained earnings
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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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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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,func
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,id
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)
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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--upsert the cascaded balances
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-----------------------------------------------------------------------------------------------------------------------------------------------------------------
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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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) WITH DATA;
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END;
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$func$;
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SELECT * FROM balrf_do order by id, acct;
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