тех долг

api/src/api/endpoints/directories/accounts.py

@@ -1,11 +1,13 @@
 """Плоский список счетов плана счетов для выбора статьи расходов."""
 
-from fastapi import APIRouter, Depends
+from typing import Annotated
+
+from fastapi import APIRouter, Depends, Query
 
 from src.api.dependencies.auth import require
 from src.api.dependencies.db import SessionDep
 from src.repositories import directories as repo
-from src.schemas.directories import AccountOut
+from src.schemas.directories import AccountFilter, AccountOut
 
 router = APIRouter()
 
@@ -16,6 +18,12 @@ router = APIRouter()
     dependencies=[Depends(require("DIRECTORY_VIEW"))],
     summary="Список счетов плана счетов",
 )
-async def list_accounts(session: SessionDep) -> list[AccountOut]:
+async def list_accounts(
-    """Все счета одним списком"""
+    session: SessionDep,
-    return [AccountOut.model_validate(account) for account in await repo.list_accounts(session)]
+    filters: Annotated[AccountFilter, Query()],
+) -> list[AccountOut]:
+    """Счета одним списком с необязательными фильтрами."""
+    accounts = await repo.list_accounts(
+        session, kind=filters.kind, row_type=filters.row_type, is_off_balance=filters.is_off_balance
+    )
+    return [AccountOut.model_validate(account) for account in accounts]

api/src/repositories/directories.py

@@ -27,15 +27,28 @@ from src.models.directories import (
     RelatedGroup,
     RelatedGroupMember,
 )
-from src.models.enums import FileStatus, RelatedGroupKind
+from src.models.enums import AccountKind, AccountRowType, FileStatus, RelatedGroupKind
 from src.models.files import Document, StoredFile
 
 LIKE_ESCAPE = "\\"
 ALIAS_LOCK_PREFIX = "legal-entity-alias"  # пространство ключей advisory-блокировки алиасов
 
 
-async def list_accounts(session: AsyncSession) -> list[ChartOfAccount]:
+async def list_accounts(
-    accounts = (await session.scalars(select(ChartOfAccount))).all()
+    session: AsyncSession,
+    *,
+    kind: list[AccountKind] | None = None,
+    row_type: AccountRowType | None = None,
+    is_off_balance: bool | None = None,
+) -> list[ChartOfAccount]:
+    stmt = select(ChartOfAccount)
+    if kind is not None:
+        stmt = stmt.where(ChartOfAccount.kind.in_(kind))
+    if row_type is not None:
+        stmt = stmt.where(ChartOfAccount.row_type == row_type)
+    if is_off_balance is not None:
+        stmt = stmt.where(ChartOfAccount.is_off_balance.is_(is_off_balance))
+    accounts = (await session.scalars(stmt)).all()
     return sorted(accounts, key=lambda account: (account_sort_key(account.code), account.code))
 
 

api/src/schemas/directories.py

@@ -38,6 +38,14 @@ class RegionalOfficeOut(RegionalOfficeBrief):
     is_active: bool
 
 
+class AccountFilter(BaseModel):
+    """Необязательные фильтры списка счетов."""
+
+    kind: list[AccountKind] | None = None
+    row_type: AccountRowType | None = None
+    is_off_balance: bool | None = None
+
+
 class AccountOut(BaseModel):
     """Одна строка плана счетов; parent_id сохраняет иерархию в плоском списке."""
 

api/src/services/intercompany_matrix.py

@@ -185,7 +185,7 @@ def calculate_matrix(
                     variance_amount=variance_amount,
                     variance_percent=variance_percent,
                     exceeds_threshold=exceeds_threshold,
-                    one_sided=bool(debit_ids) != bool(credit_ids),
+                    one_sided=min(amount_a, amount_b) == 0 and variance_amount > 0,
                     skipped_osv_entry_count=skipped_entries[(company_a, company_b)]
                     + skipped_entries[(company_b, company_a)],
                     osv_entry_ids_debit=debit_ids,
@@ -360,7 +360,7 @@ class IntercompanyMatrixService:
         debit_account_ids: Sequence[uuid.UUID] = (),
         credit_account_ids: Sequence[uuid.UUID] = (),
     ) -> IntercompanyMatrixOut:
-        """ALL использует все счета нужного вида; MANUAL раскрывает выбранные счета и потомков."""
+        """ALL использует балансовые счета нужного вида; MANUAL раскрывает выбранные счета и потомков."""
         matrix, _, _, _ = await self._build_accounts(
             version_id, mode=mode, debit_account_ids=debit_account_ids, credit_account_ids=credit_account_ids
         )
@@ -404,8 +404,12 @@ class IntercompanyMatrixService:
         if mode == "ALL":
             if debit_account_ids or credit_account_ids:
                 raise DomainValidationError("ACCOUNTS_NOT_ALLOWED", "Для режима ALL не нужно указывать счета")
-            debit = frozenset(account.id for account in accounts if account.kind in DEBIT_KINDS)
+            debit = frozenset(
-            credit = frozenset(account.id for account in accounts if account.kind in CREDIT_KINDS)
+                account.id for account in accounts if not account.is_off_balance and account.kind in DEBIT_KINDS
+            )
+            credit = frozenset(
+                account.id for account in accounts if not account.is_off_balance and account.kind in CREDIT_KINDS
+            )
         elif mode == "MANUAL":
             if not debit_account_ids or not credit_account_ids:
                 raise DomainValidationError("ACCOUNTS_REQUIRED", "Выберите дебетовые и кредитовые счета")

api/src/services/intercompany_matrix_export.py

@@ -120,7 +120,7 @@ def build_matrix_workbook(matrix: IntercompanyMatrixOut, info: MatrixExportInfo)
             if cell is None:
                 continue
             _write_values(sheet, start_row, column, cell)
-            if cell.exceeds_threshold:
+            if cell.exceeds_threshold or cell.one_sided:
                 for offset in range(len(METRICS)):
                     marked = sheet.cell(start_row + offset, column)
                     marked.fill = THRESHOLD_FILL

api/tests/test_api_accounts.py

@@ -4,9 +4,14 @@ import uuid
 from types import SimpleNamespace
 from unittest.mock import AsyncMock
 
+import pytest
+
+from src.api.endpoints.directories import accounts as accounts_endpoint
 from src.api.endpoints.directories.accounts import list_accounts
+from src.app import app
 from src.models.enums import AccountKind, AccountRowType
 from src.repositories.directories import list_accounts as query_accounts
+from src.schemas.directories import AccountFilter
 
 
 async def test_accounts_are_flat_and_naturally_sorted() -> None:
@@ -43,10 +48,57 @@ async def test_accounts_are_flat_and_naturally_sorted() -> None:
     session = SimpleNamespace(scalars=AsyncMock(return_value=SimpleNamespace(all=lambda: rows)))
 
     assert [item.code for item in await query_accounts(session)] == ["60", "60.2", "60.10"]
-    response = await list_accounts(session)
+    response = await list_accounts(session, AccountFilter())
     assert [item.code for item in response] == ["60", "60.2", "60.10"]
     assert response[0].parent_id is None
     assert response[2].parent_id == root_id
     assert response[2].id == sub_id
     assert [item.model_dump(mode="json")["is_debit"] for item in response] == [True, False, True]
     assert [item.model_dump(mode="json")["is_credit"] for item in response] == [True, True, False]
+
+
+@pytest.mark.parametrize(
+    ("filters", "expected_columns"),
+    [
+        ({}, set()),
+        ({"kind": [AccountKind.A]}, {"kind"}),
+        ({"kind": [AccountKind.A, AccountKind.AP]}, {"kind"}),
+        ({"row_type": AccountRowType.analytic}, {"row_type"}),
+        ({"is_off_balance": False}, {"is_off_balance"}),
+        (
+            {"kind": [AccountKind.AP, AccountKind.P], "row_type": AccountRowType.account, "is_off_balance": True},
+            {"kind", "row_type", "is_off_balance"},
+        ),
+    ],
+)
+async def test_account_filters_apply_only_when_supplied(filters: dict, expected_columns: set[str]) -> None:
+    session = SimpleNamespace(scalars=AsyncMock(return_value=SimpleNamespace(all=list)))
+
+    assert await query_accounts(session, **filters) == []
+    statement = session.scalars.await_args.args[0]
+    where_clause = str(statement.whereclause) if statement.whereclause is not None else ""
+    for column in ("kind", "row_type", "is_off_balance"):
+        assert (f"chart_of_account.{column} " in where_clause) == (column in expected_columns)
+    if "kind" in filters:
+        assert "chart_of_account.kind IN" in where_clause
+        assert statement.compile().params["kind_1"] == filters["kind"]
+
+
+async def test_account_endpoint_forwards_all_filters(monkeypatch: pytest.MonkeyPatch) -> None:
+    query = AsyncMock(return_value=[])
+    monkeypatch.setattr(accounts_endpoint.repo, "list_accounts", query)
+    session = SimpleNamespace()
+
+    filters = AccountFilter(kind=[AccountKind.AP, AccountKind.P], row_type=AccountRowType.account, is_off_balance=False)
+    assert await list_accounts(session, filters) == []
+    query.assert_awaited_once_with(
+        session, kind=[AccountKind.AP, AccountKind.P], row_type=AccountRowType.account, is_off_balance=False
+    )
+
+
+def test_account_filters_are_optional_query_parameters() -> None:
+    parameters = app.openapi()["paths"]["/api/v1/directories/accounts"]["get"]["parameters"]
+    assert {item["name"] for item in parameters} == {"kind", "row_type", "is_off_balance"}
+    assert all(item["in"] == "query" and item["required"] is False for item in parameters)
+    kind = next(item for item in parameters if item["name"] == "kind")
+    assert kind["schema"]["anyOf"][0]["type"] == "array"

api/tests/test_api_intercompany_matrix.py

@@ -138,6 +138,28 @@ async def test_no_osv_for_selected_accounts(auth_client: AuthClientFactory, seed
         assert cell["skipped_osv_entry_count"] == 0
 
 
+async def test_all_excludes_off_balance_accounts_but_manual_can_select_them(
+    auth_client: AuthClientFactory, seeded: AsyncSession
+) -> None:
+    world = await _world(seeded)
+    assert world.accounts["001"].is_off_balance is True
+    await _source(seeded, world, credit=False, amount="100", account="001")
+    client = await auth_client(KA_RF)
+
+    all_response = await _request(client, world.version.id, "all", world.selection)
+    assert all_response.status_code == OK, all_response.text
+    assert all(Decimal(cell["amount_a"]) == 0 for cell in all_response.json()["cells"])
+
+    manual_selection = {
+        "debit_account_ids": [str(world.accounts["001"].id)],
+        "credit_account_ids": [str(world.accounts["60.01"].id)],
+    }
+    manual_response = await _request(client, world.version.id, "manual", manual_selection)
+    assert manual_response.status_code == OK, manual_response.text
+    cell = next(c for c in manual_response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
+    assert Decimal(cell["amount_a"]) == Decimal("100")
+
+
 async def test_unmapped_account_source_is_visible_in_cell_count(
     auth_client: AuthClientFactory, seeded: AsyncSession
 ) -> None:
@@ -170,7 +192,7 @@ async def test_pair_without_counterpart(
     cell = next(c for c in response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
     assert Decimal(cell["amount_a"]) == (Decimal(0) if credit else Decimal(amount))
     assert Decimal(cell["amount_b"]) == (Decimal(amount) if credit else Decimal(0))
-    assert cell["one_sided"] is True
+    assert cell["one_sided"] is (Decimal(amount) != 0)
     assert cell["variance_percent"] is None
     assert cell["exceeds_threshold"] is False
     assert bool(cell["osv_entry_ids_credit"]) is credit

api/tests/test_intercompany_matrix.py

@@ -3,6 +3,7 @@
 import uuid
 from decimal import Decimal
 from types import SimpleNamespace
+from unittest.mock import AsyncMock
 
 import pytest
 
@@ -84,7 +85,50 @@ def test_routes_are_separate_and_matrix_expands_manual_accounts() -> None:
     ]
 
 
-def test_one_sided_reflects_osv_sources_even_when_amount_is_zero() -> None:
+async def test_all_excludes_off_balance_accounts_only(monkeypatch: pytest.MonkeyPatch) -> None:
+    company_a, company_b = uuid.uuid4(), uuid.uuid4()
+    off_balance = SimpleNamespace(id=uuid.uuid4(), kind=AccountKind.A, parent_id=None, is_off_balance=True)
+    off_balance_credit = SimpleNamespace(id=uuid.uuid4(), kind=AccountKind.P, parent_id=None, is_off_balance=True)
+    debit = SimpleNamespace(id=uuid.uuid4(), kind=AccountKind.A, parent_id=None, is_off_balance=False)
+    credit = SimpleNamespace(id=uuid.uuid4(), kind=AccountKind.P, parent_id=None, is_off_balance=False)
+    accounts = [off_balance, off_balance_credit, debit, credit]
+    monkeypatch.setattr(matrix.directory_repo, "list_accounts", AsyncMock(return_value=accounts))
+    rows = [
+        _row(company_a, company_b, off_balance.id, debit="100"),
+        _row(company_a, company_b, debit.id, debit="30"),
+        _row(company_b, company_a, off_balance_credit.id, credit="40"),
+        _row(company_b, company_a, credit.id, credit="20"),
+    ]
+    members = {
+        company_a: SimpleNamespace(id=company_a, name="Компания А"),
+        company_b: SimpleNamespace(id=company_b, name="Компания Б"),
+    }
+    osv_service = SimpleNamespace(
+        build_with_members=AsyncMock(return_value=(SimpleNamespace(rows=rows), None, None, members))
+    )
+    service = matrix.IntercompanyMatrixService(SimpleNamespace(), None, osv_service)
+
+    all_matrix = await service.build_accounts(uuid.uuid4(), mode="ALL")
+    manual_matrix = await service.build_accounts(
+        uuid.uuid4(), mode="MANUAL", debit_account_ids=[off_balance.id], credit_account_ids=[off_balance_credit.id]
+    )
+    assert all_matrix.cells[0].amount_a == Decimal("30")
+    assert all_matrix.cells[0].amount_b == Decimal("20")
+    assert manual_matrix.cells[0].amount_a == Decimal("100")
+    assert manual_matrix.cells[0].amount_b == Decimal("40")
+
+
+@pytest.mark.parametrize(
+    ("debit_amount", "credit_amount", "expected"),
+    [
+        ("100000000", "0", True),
+        ("0", "100000000", True),
+        ("0", "0", False),
+    ],
+)
+def test_one_sided_uses_amounts_even_with_zero_balance_rows(
+    debit_amount: str, credit_amount: str, expected: bool
+) -> None:
     company_a, company_b = uuid.uuid4(), uuid.uuid4()
     debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
     companies = [
@@ -92,14 +136,15 @@ def test_one_sided_reflects_osv_sources_even_when_amount_is_zero() -> None:
         IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
     ]
     selection = matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing")
-    debit = _row(company_a, company_b, debit_account)
+    debit = _row(company_a, company_b, debit_account, debit=debit_amount)
-    credit = _row(company_b, company_a, credit_account)
+    credit = _row(company_b, company_a, credit_account, credit=credit_amount)
     debit.entry_ids = (uuid.uuid4(),)
     credit.entry_ids = (uuid.uuid4(),)
 
-    for rows, expected in (([], False), ([debit], True), ([credit], True), ([debit, credit], False)):
+    cell = matrix.calculate_matrix([debit, credit], companies, selection).cells[0]
-        cell = matrix.calculate_matrix(rows, companies, selection).cells[0]
     assert cell.one_sided is expected
+    assert cell.exceeds_threshold is False
+    assert cell.variance_percent is None
     assert cell.model_dump(mode="json")["one_sided"] is expected
 
 

api/tests/test_intercompany_matrix_export.py

@@ -142,6 +142,39 @@ def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold
         )
 
 
+@pytest.mark.parametrize(("amount", "highlighted"), [("100000000", True), ("0", False)])
+def test_xlsx_highlights_one_sided_amount_but_not_two_zero_balances(amount: str, highlighted: bool) -> None:
+    company_a = UUID("11111111-1111-1111-1111-111111111111")
+    company_b = UUID("22222222-2222-2222-2222-222222222222")
+    matrix = IntercompanyMatrixOut(
+        companies=[
+            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
+            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
+        ],
+        cells=[
+            IntercompanyMatrixCellOut(
+                company_a_id=company_a,
+                company_b_id=company_b,
+                amount_a=amount,
+                amount_b="0",
+                variance_amount=amount,
+                variance_percent=None if highlighted else "0",
+                exceeds_threshold=False,
+                one_sided=highlighted,
+                skipped_osv_entry_count=0,
+                osv_entry_ids_debit=[],
+                osv_entry_ids_credit=[],
+            )
+        ],
+    )
+
+    sheet = load_workbook(BytesIO(build_matrix_workbook(matrix, _info(mode="ALL")))).active
+    assert sheet is not None
+    assert all(
+        (sheet.cell(row, 4).fill.fgColor.rgb == THRESHOLD_FILL.fgColor.rgb) is highlighted for row in range(11, 15)
+    )
+
+
 async def test_both_export_routes_use_matrix_calculation() -> None:
     version_id = UUID("11111111-1111-1111-1111-111111111111")
     account_id = UUID("22222222-2222-2222-2222-222222222222")