Add Phase 4 standard accounting classification taxonomy

2026-08-22 12:37:20 +05:30
parent 397c887703
commit 45fedd0d96
9 changed files with 466 additions and 0 deletions
@@ -0,0 +1,39 @@
+from __future__ import annotations
+
+from datetime import datetime, timezone
+
+from sqlalchemy import Boolean, DateTime, ForeignKey, Integer, String, Text, UniqueConstraint
+from sqlalchemy.orm import Mapped, mapped_column
+
+from app.core.db.common import CommonBase
+
+
+class AccountingNature(CommonBase):
+    """Firm-scoped canonical accounting nature used by the intelligence engine.
+
+    Phase 4 intentionally stores accounting meaning separately from any client's
+    Tally ledger name.  Later mapping/learning phases can link a nature code to
+    client-specific ledgers without changing this taxonomy.
+    """
+
+    __tablename__ = "accounting_natures"
+    __table_args__ = (
+        UniqueConstraint("tenant_id", "code", name="uq_accounting_natures_tenant_code"),
+    )
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, autoincrement=True)
+    tenant_id: Mapped[int] = mapped_column(ForeignKey("tenants.id", ondelete="CASCADE"), nullable=False, index=True)
+    code: Mapped[str] = mapped_column(String(80), nullable=False, index=True)
+    name: Mapped[str] = mapped_column(String(160), nullable=False, index=True)
+    parent_code: Mapped[str | None] = mapped_column(String(80), nullable=True, index=True)
+    classification_group: Mapped[str] = mapped_column(String(40), nullable=False, index=True)
+    capital_revenue: Mapped[str] = mapped_column(String(20), nullable=False, default="revenue", index=True)
+    description: Mapped[str | None] = mapped_column(Text, nullable=True)
+    sort_order: Mapped[int] = mapped_column(Integer, nullable=False, default=100)
+    is_posting_nature: Mapped[bool] = mapped_column(Boolean, nullable=False, default=True, index=True)
+    is_active: Mapped[bool] = mapped_column(Boolean, nullable=False, default=True, index=True)
+    is_system_defined: Mapped[bool] = mapped_column(Boolean, nullable=False, default=True)
+    created_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    updated_by_user_id: Mapped[int | None] = mapped_column(ForeignKey("users.id", ondelete="SET NULL"), nullable=True)
+    created_at_utc: Mapped[datetime] = mapped_column(DateTime(timezone=True), default=lambda: datetime.now(timezone.utc), nullable=False)
+    updated_at_utc: Mapped[datetime] = mapped_column(DateTime(timezone=True), default=lambda: datetime.now(timezone.utc), onupdate=lambda: datetime.now(timezone.utc), nullable=False)