Add Phase 4 standard accounting classification taxonomy
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A R R R Associates
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from __future__ import annotations
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from collections import defaultdict
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from datetime import datetime, timezone
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from sqlalchemy import select
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from app.modules.accounting.taxonomy_models import AccountingNature
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# Stable canonical codes are intentionally independent from Tally ledger names.
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# Existing rows are never renamed/deleted automatically. ensure_standard_taxonomy()
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# only inserts missing standard codes, so future releases remain non-destructive.
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STANDARD_ACCOUNTING_NATURES = [
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# code, name, parent, group, capital/revenue, posting, sort, description
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("PURCHASE", "Purchases", None, "purchase", "revenue", False, 100, "Purchase-side classification root."),
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("TRADING_PURCHASE", "Trading / Stock Purchase", "PURCHASE", "purchase", "revenue", True, 110, "Goods acquired principally for resale."),
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("RAW_MATERIAL_PURCHASE", "Raw Material Purchase", "PURCHASE", "purchase", "revenue", True, 120, "Materials consumed in manufacturing or production."),
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("CONSUMABLES", "Consumables", "PURCHASE", "purchase", "revenue", True, 130, "Consumables used in operations but not held primarily for resale."),
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("PACKING_MATERIAL", "Packing Material", "PURCHASE", "purchase", "revenue", True, 140, "Packaging and packing materials."),
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("STORES_SPARES", "Stores & Spares", "PURCHASE", "purchase", "revenue", True, 150, "Operational stores, spares and replacement parts."),
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("OPERATING_EXPENSE", "Operating Expenses", None, "expense", "revenue", False, 200, "Revenue expenditure classification root."),
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("TELEPHONE", "Telephone / Mobile Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 210, "Telephone and mobile communication charges."),
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("INTERNET", "Internet / Data Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 220, "Broadband, leased line and data connectivity charges."),
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("ELECTRICITY", "Electricity Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 230, "Electricity and power utility charges not capitalized."),
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("WATER_CHARGES", "Water Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 240, "Water utility charges."),
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("RENT", "Rent", "OPERATING_EXPENSE", "expense", "revenue", True, 250, "Premises/equipment rent treated as revenue expenditure."),
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("INSURANCE", "Insurance", "OPERATING_EXPENSE", "expense", "revenue", True, 260, "General business insurance expenditure."),
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("PROFESSIONAL_CHARGES", "Professional Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 270, "Professional and consultancy fees."),
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("LEGAL_FEES", "Legal Fees", "OPERATING_EXPENSE", "expense", "revenue", True, 280, "Legal and advocate fees."),
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("AUDIT_FEES", "Audit Fees", "OPERATING_EXPENSE", "expense", "revenue", True, 290, "Statutory/internal/other audit fees."),
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("ACCOUNTING_FEES", "Accounting / Bookkeeping Fees", "OPERATING_EXPENSE", "expense", "revenue", True, 300, "Accounting and bookkeeping service charges."),
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("TRAVELLING", "Travelling Expenses", "OPERATING_EXPENSE", "expense", "revenue", True, 310, "Business travel expenditure excluding separately classified lodging."),
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("HOTEL_ACCOMMODATION", "Hotel / Accommodation", "OPERATING_EXPENSE", "expense", "revenue", True, 320, "Business lodging and accommodation."),
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("FREIGHT_CARRIAGE", "Freight / Carriage", "OPERATING_EXPENSE", "expense", "revenue", True, 330, "Freight, carriage and transport of goods where expensed."),
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("COURIER_POSTAGE", "Courier / Postage", "OPERATING_EXPENSE", "expense", "revenue", True, 340, "Courier, postal and delivery charges."),
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("PRINTING_STATIONERY", "Printing & Stationery", "OPERATING_EXPENSE", "expense", "revenue", True, 350, "Printing, stationery and office consumables."),
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("OFFICE_EXPENSES", "Office Expenses", "OPERATING_EXPENSE", "expense", "revenue", True, 360, "General office operating expenses."),
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("STAFF_WELFARE", "Staff Welfare", "OPERATING_EXPENSE", "expense", "revenue", True, 370, "Employee welfare expenditure."),
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("SOFTWARE_SUBSCRIPTION", "Software / Subscription Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 380, "Software subscriptions, SaaS and similar recurring services."),
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("CLOUD_HOSTING", "Cloud / Hosting Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 390, "Cloud infrastructure, hosting and domain-related recurring charges."),
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("SECURITY_HOUSEKEEPING", "Security / Housekeeping", "OPERATING_EXPENSE", "expense", "revenue", True, 400, "Security, housekeeping and facility support services."),
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("ADVERTISEMENT_MARKETING", "Advertisement / Marketing", "OPERATING_EXPENSE", "expense", "revenue", True, 410, "Advertising, promotion and marketing expenditure."),
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("COMMISSION_BROKERAGE", "Commission / Brokerage", "OPERATING_EXPENSE", "expense", "revenue", True, 420, "Commission, brokerage and intermediary charges."),
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("BANK_CHARGES", "Bank Charges", "OPERATING_EXPENSE", "expense", "revenue", True, 430, "Banking and transaction charges."),
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("REPAIRS_MAINTENANCE", "Repairs & Maintenance", None, "repairs", "revenue", False, 500, "Repair and maintenance classification root."),
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("GENERAL_REPAIRS", "General Repairs & Maintenance", "REPAIRS_MAINTENANCE", "repairs", "revenue", True, 510, "General repairs not fitting a more specific class."),
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("BUILDING_MAINTENANCE", "Building Repairs & Maintenance", "REPAIRS_MAINTENANCE", "repairs", "revenue", True, 520, "Revenue repairs and maintenance of buildings/premises."),
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("MACHINERY_MAINTENANCE", "Plant & Machinery Repairs", "REPAIRS_MAINTENANCE", "repairs", "revenue", True, 530, "Repairs and maintenance of plant and machinery."),
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("VEHICLE_MAINTENANCE", "Vehicle Repairs & Maintenance", "REPAIRS_MAINTENANCE", "repairs", "revenue", True, 540, "Vehicle service, spares, tyres and repair expenditure."),
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("COMPUTER_MAINTENANCE", "Computer Repairs & Maintenance", "REPAIRS_MAINTENANCE", "repairs", "revenue", True, 550, "Computer and IT hardware repair expenditure."),
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("ELECTRICAL_MAINTENANCE", "Electrical Repairs & Maintenance", "REPAIRS_MAINTENANCE", "repairs", "revenue", True, 560, "Electrical repair and maintenance expenditure."),
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("CAPITAL_ASSET", "Capital Assets", None, "capital", "capital", False, 600, "Capital expenditure classification root."),
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("LAND", "Land", "CAPITAL_ASSET", "capital", "capital", True, 610, "Land and land acquisition cost."),
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("BUILDING", "Building", "CAPITAL_ASSET", "capital", "capital", True, 620, "Building capital expenditure."),
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("PLANT_MACHINERY", "Plant & Machinery", "CAPITAL_ASSET", "capital", "capital", True, 630, "Plant and machinery capital expenditure."),
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("FURNITURE_FIXTURES", "Furniture & Fixtures", "CAPITAL_ASSET", "capital", "capital", True, 640, "Furniture and fixtures capital expenditure."),
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("COMPUTERS", "Computers", "CAPITAL_ASSET", "capital", "capital", True, 650, "Computers and qualifying computer hardware capital expenditure."),
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("OFFICE_EQUIPMENT", "Office Equipment", "CAPITAL_ASSET", "capital", "capital", True, 660, "Office equipment capital expenditure."),
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("MOTOR_VEHICLES", "Motor Vehicles", "CAPITAL_ASSET", "capital", "capital", True, 670, "Motor vehicle capital expenditure."),
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("INTANGIBLE_ASSET", "Intangible Assets", "CAPITAL_ASSET", "capital", "capital", True, 680, "Qualifying intangible asset expenditure."),
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("LEASEHOLD_IMPROVEMENTS", "Leasehold Improvements", "CAPITAL_ASSET", "capital", "capital", True, 690, "Capitalized leasehold improvement expenditure."),
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("CAPITAL_WIP", "Capital Work-in-Progress", "CAPITAL_ASSET", "capital", "capital", True, 700, "Expenditure accumulated as capital work-in-progress."),
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("TAX_STATUTORY", "Taxes & Statutory Charges", None, "statutory", "revenue", False, 800, "Taxes and statutory charges classification root."),
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("GST_EXPENSE", "GST / Indirect Tax Expense", "TAX_STATUTORY", "statutory", "revenue", True, 810, "Indirect taxes treated as expenditure rather than recoverable credit."),
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("MUNICIPAL_TAX", "Municipal / Property Tax", "TAX_STATUTORY", "statutory", "revenue", True, 820, "Municipal and property taxes."),
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("LICENSE_FEES", "Licence / Registration Fees", "TAX_STATUTORY", "statutory", "revenue", True, 830, "Business licence and registration charges normally expensed."),
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("FINANCE_COST", "Finance Costs", None, "finance", "revenue", False, 900, "Finance cost classification root."),
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("INTEREST_EXPENSE", "Interest Expense", "FINANCE_COST", "finance", "revenue", True, 910, "Interest and borrowing cost treated as revenue expenditure."),
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("LOAN_PROCESSING_CHARGES", "Loan Processing / Finance Charges", "FINANCE_COST", "finance", "revenue", True, 920, "Loan processing and other finance charges normally expensed."),
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("REVIEW_REQUIRED", "Unclassified / Review Required", None, "review", "review", True, 9990, "Fallback when available evidence is insufficient for a reliable classification."),
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]
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def ensure_standard_taxonomy(db, tenant_id: int, actor_user_id: int | None = None) -> int:
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existing = set(
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db.execute(select(AccountingNature.code).where(AccountingNature.tenant_id == tenant_id)).scalars().all()
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)
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inserted = 0
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for code, name, parent_code, group, cap_rev, posting, sort_order, description in STANDARD_ACCOUNTING_NATURES:
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if code in existing:
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continue
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db.add(
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AccountingNature(
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tenant_id=tenant_id,
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code=code,
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name=name,
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parent_code=parent_code,
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classification_group=group,
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capital_revenue=cap_rev,
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description=description,
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sort_order=sort_order,
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is_posting_nature=posting,
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is_active=True,
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is_system_defined=True,
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created_by_user_id=actor_user_id,
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updated_by_user_id=actor_user_id,
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)
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)
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inserted += 1
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if inserted:
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db.commit()
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return inserted
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def list_taxonomy(db, tenant_id: int, *, status: str = "all", group: str = "") -> list[AccountingNature]:
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stmt = select(AccountingNature).where(AccountingNature.tenant_id == tenant_id)
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if status == "active":
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stmt = stmt.where(AccountingNature.is_active.is_(True))
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elif status == "inactive":
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stmt = stmt.where(AccountingNature.is_active.is_(False))
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if group:
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stmt = stmt.where(AccountingNature.classification_group == group)
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return db.execute(stmt.order_by(AccountingNature.sort_order.asc(), AccountingNature.name.asc())).scalars().all()
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def grouped_taxonomy(rows: list[AccountingNature]) -> list[dict]:
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children: dict[str | None, list[AccountingNature]] = defaultdict(list)
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by_code = {row.code: row for row in rows}
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for row in rows:
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children[row.parent_code].append(row)
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result = []
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for root in children.get(None, []):
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result.append({"root": root, "children": children.get(root.code, [])})
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# If filters excluded roots, retain orphaned matching rows under their known parent label where possible.
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seen = {item["root"].code for item in result}
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for row in rows:
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if row.parent_code and row.parent_code not in seen and row.parent_code not in by_code:
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result.append({"root": None, "parent_code": row.parent_code, "children": [row]})
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return result
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def set_nature_active(db, *, tenant_id: int, nature_id: int, is_active: bool, actor_user_id: int | None) -> AccountingNature | None:
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row = db.execute(
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select(AccountingNature).where(AccountingNature.id == nature_id, AccountingNature.tenant_id == tenant_id)
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).scalar_one_or_none()
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if row is None:
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return None
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if not row.is_posting_nature:
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raise ValueError("Classification group headings cannot be disabled individually.")
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row.is_active = bool(is_active)
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row.updated_by_user_id = actor_user_id
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row.updated_at_utc = datetime.now(timezone.utc)
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db.add(row)
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db.commit()
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db.refresh(row)
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return row
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