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