arm-core/api/tests/test_intercompany_matrix.py

"""Выбор счетов и расчёт шахматки без обращения к БД."""

import datetime
import uuid
from decimal import Decimal
from types import SimpleNamespace
from unittest.mock import AsyncMock

import pytest
from fastapi import status as http_status

from src.api.endpoints.consolidations.intercompany_matrix import router
from src.models.enums import AccountKind, StatementType
from src.schemas.consolidations import (
    IntercompanyMatrixCellOut,
    IntercompanyMatrixCompanyOut,
    IntercompanyMatrixOut,
    IntercompanyResultTableOut,
)
from src.services import intercompany_matrix as matrix


def _account(kind: AccountKind, parent_id: uuid.UUID | None = None) -> SimpleNamespace:
    return SimpleNamespace(id=uuid.uuid4(), kind=kind, parent_id=parent_id)


def _row(
    owner: uuid.UUID,
    counterparty: uuid.UUID,
    account_id: uuid.UUID | None,
    *,
    debit: str = "0",
    credit: str = "0",
) -> SimpleNamespace:
    return SimpleNamespace(
        legal_entity_id=owner,
        counterparty_id=counterparty,
        account_id=account_id,
        closing_debit=Decimal(debit),
        closing_credit=Decimal(credit),
        turnover_debit=Decimal("0"),
        turnover_credit=Decimal("0"),
        entry_ids=(),
    )


def test_routes_are_separate_and_matrix_expands_manual_accounts() -> None:
    paths = {(route.path, tuple(sorted(route.methods))) for route in router.routes}
    assert ("/consolidations/versions/{version_id}/intercompany-matrix/all", ("GET",)) in paths
    assert ("/consolidations/versions/{version_id}/intercompany-matrix/manual", ("POST",)) in paths
    assert ("/consolidations/versions/{version_id}/intercompany-matrix/preset/{rule_id}", ("GET",)) in paths
    assert not any(path.endswith("/unpaired-osv") for path, _ in paths)
    assert ("/consolidations/versions/{version_id}/intercompany-matrix/result-table", ("GET",)) in paths

    debit_parent = _account(AccountKind.A)
    debit_child = _account(AccountKind.A, debit_parent.id)
    credit_parent = _account(AccountKind.P)
    credit_child = _account(AccountKind.P, credit_parent.id)
    by_id, children = matrix._make_account_tree([debit_parent, debit_child, credit_parent, credit_child])
    debit = matrix._select_accounts([debit_parent.id], [], "D", by_id, children)
    credit = matrix._select_accounts([credit_parent.id], [], "K", by_id, children)
    assert debit == {debit_parent.id, debit_child.id}
    assert credit == {credit_parent.id, credit_child.id}

    company_a, company_b = uuid.uuid4(), uuid.uuid4()
    result = matrix.calculate_matrix(
        [
            _row(company_a, company_b, debit_child.id, debit="100"),
            _row(company_b, company_a, credit_child.id, credit="90"),
        ],
        [
            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
        ],
        matrix.MatrixSelection(debit, credit, "closing"),
    )
    assert [(company.id, company.name) for company in result.companies] == [
        (company_a, "Компания А"),
        (company_b, "Компания Б"),
    ]
    assert result.cells[0].amount_a == Decimal("100")
    assert result.cells[0].amount_b == Decimal("90")
    assert result.cells[0].variance_percent == Decimal("11.11")
    assert isinstance(result, IntercompanyMatrixOut)
    response = result
    assert response.model_dump(mode="json")["companies"] == [
        {"id": str(company_a), "name": "Компания А"},
        {"id": str(company_b), "name": "Компания Б"},
    ]


async def test_preset_applies_exclusions_to_its_own_side_and_rule_measure(monkeypatch: pytest.MonkeyPatch) -> None:
    parent = _account(AccountKind.AP)
    child = _account(AccountKind.AP, parent.id)
    parent.code = "76"
    child.code = "76.01"
    version = SimpleNamespace(elimination_rules_version=1, version_no=2)
    consolidation = SimpleNamespace(company_group_id=uuid.uuid4(), year=2024, quarter=matrix.PeriodQuarter.Q3)
    osv_service = SimpleNamespace(
        build_with_members=AsyncMock(
            return_value=SimpleNamespace(
                consolidated=SimpleNamespace(rows=[]), version=version, consolidation=consolidation, members={}
            )
        )
    )
    monkeypatch.setattr(matrix.directory_repo, "list_accounts", AsyncMock(return_value=[parent, child]))
    rule = SimpleNamespace(
        id=uuid.uuid4(),
        rule_no=6,
        statement_type=StatementType.balance,
        article_1_line="1230",
        article_2_line="1520",
        version_no=1,
        side_1="D",
        measure="turnover",
        valid_from=datetime.date(2024, 1, 1),
        valid_to=None,
    )
    rule_accounts = [
        SimpleNamespace(company_no=1, account_id=parent.id, is_excluded=False),
        SimpleNamespace(company_no=1, account_id=child.id, is_excluded=True),
        SimpleNamespace(company_no=2, account_id=parent.id, is_excluded=False),
    ]
    monkeypatch.setattr(
        matrix.elimination_rules_repo, "rule_with_account", AsyncMock(return_value=(rule, rule_accounts))
    )
    session = SimpleNamespace(execute=AsyncMock(return_value=SimpleNamespace(scalar_one=lambda: "ГК")))
    service = matrix.IntercompanyMatrixService(session, None, osv_service)
    captured = []
    monkeypatch.setattr(service, "_calculate", lambda rows, members, selection: captured.append(selection))

    await service.build_accounts(uuid.uuid4(), mode="PRESET", rule_id=uuid.uuid4())

    assert len(captured) == 1
    assert captured[0].company_1_account_ids == {parent.id}
    assert captured[0].company_2_account_ids == {parent.id, child.id}
    assert captured[0].measure == "turnover"

    _, info = await service.build_export(uuid.uuid4(), mode="PRESET", rule_id=uuid.uuid4())
    assert info.mode == "PRESET"
    assert info.debit_account_codes == ("76",)
    assert info.credit_account_codes == ("76", "76.01")
    assert info.measure == "turnover"
    assert info.rule_no == rule.rule_no
    assert info.rule_version_no == rule.version_no
    assert info.article_1_line == rule.article_1_line
    assert info.article_2_line == rule.article_2_line


async def test_preset_credit_first_uses_second_side_for_debit(monkeypatch: pytest.MonkeyPatch) -> None:
    credit_parent = _account(AccountKind.P)
    credit_child = _account(AccountKind.P, credit_parent.id)
    debit_parent = _account(AccountKind.A)
    debit_child = _account(AccountKind.A, debit_parent.id)
    accounts = [credit_parent, credit_child, debit_parent, debit_child]
    by_id, children = matrix._make_account_tree(accounts)
    rule = SimpleNamespace(
        version_no=1,
        valid_to=None,
        statement_type=StatementType.balance,
        side_1="K",
        measure="turnover",
    )
    rule_accounts = [
        SimpleNamespace(company_no=1, account_id=credit_parent.id, is_excluded=False),
        SimpleNamespace(company_no=1, account_id=credit_child.id, is_excluded=True),
        SimpleNamespace(company_no=2, account_id=debit_parent.id, is_excluded=False),
    ]
    monkeypatch.setattr(
        matrix.elimination_rules_repo, "rule_with_account", AsyncMock(return_value=(rule, rule_accounts))
    )
    service = matrix.IntercompanyMatrixService(object(), None, object())

    selection, selected_rule = await service._resolve_preset_selection(
        uuid.uuid4(), SimpleNamespace(elimination_rules_version=1), by_id, children
    )

    assert selected_rule is rule
    assert selection.company_1_account_ids == {debit_parent.id, debit_child.id}
    assert selection.company_2_account_ids == {credit_parent.id}
    assert selection.measure == "turnover"


async def test_preset_rejects_income_rule_before_selecting_accounts(monkeypatch: pytest.MonkeyPatch) -> None:
    rule = SimpleNamespace(
        statement_type=StatementType.income,
        version_no=1,
        valid_to=None,
    )
    monkeypatch.setattr(matrix.elimination_rules_repo, "rule_with_account", AsyncMock(return_value=(rule, [])))
    service = matrix.IntercompanyMatrixService(object(), None, object())

    with pytest.raises(matrix.DomainValidationError) as error:
        await service._resolve_preset_selection(uuid.uuid4(), SimpleNamespace(elimination_rules_version=1), {}, {})

    assert error.value.status == http_status.HTTP_422_UNPROCESSABLE_CONTENT
    assert error.value.code == "INVALID_RULE"


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(
                consolidated=SimpleNamespace(rows=rows), version=None, consolidation=None, members=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", "one_sided", "exceeds"),
    [
        ("100000000", "0", True, False),
        ("0", "100000000", True, False),
        ("0", "0", False, False),
        ("100", "100", False, False),
        ("100", "50", False, True),
        ("-50", "0", True, False),
        ("0", "-50", True, False),
    ],
)
def test_one_sided_uses_amounts_even_with_zero_balance_rows(
    debit_amount: str, credit_amount: str, one_sided: bool, exceeds: bool
) -> None:
    company_a, company_b = uuid.uuid4(), uuid.uuid4()
    debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
    companies = [
        IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
        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=debit_amount)
    credit = _row(company_b, company_a, credit_account, credit=credit_amount)
    debit.entry_ids = (uuid.uuid4(),)
    credit.entry_ids = (uuid.uuid4(),)

    cell = matrix.calculate_matrix([debit, credit], companies, selection).cells[0]
    assert cell.one_sided is one_sided
    assert cell.exceeds_threshold is exceeds
    assert cell.model_dump(mode="json")["one_sided"] is one_sided


def test_unmapped_account_entries_are_counted_for_both_directions_of_pair() -> None:
    company_a, company_b, outsider = uuid.uuid4(), uuid.uuid4(), uuid.uuid4()
    account_id = uuid.uuid4()
    missing_a = _row(company_a, company_b, None, debit="100")
    missing_a.entry_ids = (uuid.uuid4(), uuid.uuid4())
    missing_b = _row(company_b, company_a, None, credit="90")
    missing_b.entry_ids = (uuid.uuid4(),)
    outside = _row(company_a, outsider, None, debit="500")
    outside.entry_ids = (uuid.uuid4(),)
    matched = _row(company_a, company_b, account_id, debit="20")
    matched.entry_ids = (uuid.uuid4(),)
    companies = [
        IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
        IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
    ]
    result = matrix.calculate_matrix(
        [missing_a, missing_b, outside, matched],
        companies,
        matrix.MatrixSelection(frozenset({account_id}), frozenset({account_id}), "closing"),
    )
    expected_skipped = len(missing_a.entry_ids) + len(missing_b.entry_ids)
    assert [cell.skipped_osv_entry_count for cell in result.cells] == [expected_skipped, expected_skipped]
    assert result.cells[0].model_dump(mode="json")["skipped_osv_entry_count"] == expected_skipped
    assert result.cells[0].amount_a == Decimal("20")
    assert result.cells[0].amount_b == Decimal("0")


@pytest.mark.parametrize(
    ("debit", "expected", "exceeds"),
    [
        ("111.125", "11.13", True),
        ("111.124", "11.12", True),
        ("105", "5.00", False),
        ("105.004", "5.00", True),
        ("104.999", "5.00", False),
        ("100", "0.00", False),
    ],
)
def test_percent_rounding_preserves_threshold(debit: str, expected: str, exceeds: bool) -> None:
    company_a, company_b, account = uuid.uuid4(), uuid.uuid4(), uuid.uuid4()
    result = matrix.calculate_matrix(
        [_row(company_a, company_b, account, debit=debit), _row(company_b, company_a, account, credit="100")],
        [
            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
        ],
        matrix.MatrixSelection(frozenset({account}), frozenset({account}), "closing"),
    )
    assert result.cells[0].variance_percent == Decimal(expected)
    assert result.cells[0].model_dump(mode="json")["variance_percent"] == expected
    assert result.cells[0].exceeds_threshold is exceeds


@pytest.mark.parametrize(
    ("value", "expected"),
    [("0", "0.00"), ("1.005", "1.01"), ("-1.005", "-1.01"), ("3.873533480903112697872235289", "3.87")],
)
def test_cell_numbers_have_two_decimals(value: str, expected: str) -> None:
    fields = ("amount_a", "amount_b", "variance_amount", "variance_percent")
    cell = IntercompanyMatrixCellOut(
        company_a_id=uuid.uuid4(),
        company_b_id=uuid.uuid4(),
        **dict.fromkeys(fields, value),
        exceeds_threshold=False,
        one_sided=False,
        skipped_osv_entry_count=0,
        osv_entry_ids_debit=[],
        osv_entry_ids_credit=[],
    )
    assert {field: cell.model_dump(mode="json")[field] for field in fields} == dict.fromkeys(fields, expected)


def test_result_table_uses_fixed_articles_and_group_totals() -> None:
    company_a, company_b, external = uuid.uuid4(), uuid.uuid4(), uuid.uuid4()
    required_codes = {
        code for article in matrix.RESULT_ARTICLES for code in (*article.account_codes, *article.excluded_codes)
    }
    kinds = {
        code: AccountKind.A if article.side == "D" else AccountKind.P
        for article in matrix.RESULT_ARTICLES
        for code in article.account_codes
    }
    kinds.update({"76": AccountKind.AP, "76.07.1": AccountKind.P, "76.07.5": AccountKind.A, "76.07.9": AccountKind.A})
    ids = {code: uuid.uuid4() for code in required_codes}
    parents = {"67.03": "67", "66.03": "66", "66.04": "66", "76.07.1": "76", "76.07.5": "76", "76.07.9": "76"}
    accounts = [
        SimpleNamespace(id=ids[code], code=code, kind=kinds[code], parent_id=ids.get(parents.get(code)))
        for code in required_codes
    ]
    rows = [
        _row(company_a, company_b, ids["60.02"], debit="100"),
        _row(company_a, company_b, ids["76.07.5"], debit="50"),
        _row(company_a, company_b, ids["76.07.1"], credit="20"),
        _row(company_a, company_b, ids["58.01"], debit="30"),
        _row(company_b, company_a, ids["60.01"], credit="70"),
        _row(company_b, company_a, ids["67.03"], credit="40"),
        _row(company_a, company_b, ids["66.04"], credit="10"),
        _row(company_a, external, ids["60.02"], debit="999"),
    ]
    result = matrix.calculate_result_table(
        rows,
        [
            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
        ],
        accounts,
    )
    articles = {article.code: article for article in result.articles}
    assert list(articles) == [article.code for article in matrix.RESULT_ARTICLES]
    assert [item.amount for item in articles["receivables"].amounts] == [Decimal("100"), Decimal("0")]
    assert articles["receivables"].group_total == Decimal("100")
    assert articles["payables"].group_total == Decimal("70")
    assert articles["financial_investments"].group_total == Decimal("30")
    assert articles["long_term_loans"].group_total == Decimal("40")
    assert articles["short_term_loans"].group_total == Decimal("10")
    assert isinstance(result, IntercompanyResultTableOut)
    response = result
    assert response.articles[0].amounts[0].company_id == company_a


def test_pairs_use_signed_sums_and_leave_negative_rows_unpaired() -> None:
    """§5: у A по B строки 150 и −50, у B по A 100 — суммы со знаком, как в шахматке; −50 в упаковку не идёт."""
    company_a, company_b = uuid.uuid4(), uuid.uuid4()
    debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
    selection = matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing")
    positive = _row(company_a, company_b, debit_account, debit="150")
    negative = _row(company_a, company_b, debit_account, debit="-50")
    counter = _row(company_b, company_a, credit_account, credit="100")
    for row in (positive, negative, counter):
        row.entry_ids = (uuid.uuid4(),)
        row.account_code = "62.01"
    rows = [positive, negative, counter]
    rule = SimpleNamespace(id=uuid.uuid4(), rule_no=6, side_1="D", elimination_mode="min")

    packed = matrix._pack_preset_rows(rows, selection, matrix.PairContext(rule, company_a, company_b))

    assert (packed.totals.amount_a, packed.totals.amount_b) == (Decimal("100"), Decimal("100"))
    assert packed.totals.eliminated_amount == Decimal("100")
    assert packed.matched == packed.with_discrepancy == []  # 150 против 100 — больше 5 %
    reasons = {item.row.entry_ids[0]: item.reason for item in packed.unpaired}
    assert reasons == {
        positive.entry_ids[0]: "NO_MATCH",
        negative.entry_ids[0]: "NEGATIVE_AMOUNT",
        counter.entry_ids[0]: "NO_MATCH",
    }
    [item] = matrix.calculate_rule_total_items(rows, [(rule, selection)], [company_a, company_b])
    assert (item.amount_a, item.amount_b, item.eliminated_amount, item.status) == (
        Decimal("100.00"),
        Decimal("100.00"),
        Decimal("100.00"),
        "AUTO",
    )
    assert set(item.osv_entry_ids_a) == {positive.entry_ids[0], negative.entry_ids[0]}


def test_negative_smaller_side_is_discrepancy_without_elimination() -> None:
    company_a, company_b = uuid.uuid4(), uuid.uuid4()
    debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
    selection = matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing")
    debit = _row(company_a, company_b, debit_account, debit="-50")
    credit = _row(company_b, company_a, credit_account, credit="-50")
    debit.entry_ids, credit.entry_ids = (uuid.uuid4(),), (uuid.uuid4(),)
    rule = SimpleNamespace(id=uuid.uuid4(), rule_no=6, side_1="D", elimination_mode="min")

    [item] = matrix.calculate_rule_total_items([debit, credit], [(rule, selection)], [company_a, company_b])

    assert (item.deviation_amount, item.deviation_percent, item.eliminated_amount) == (Decimal("0.00"), None, 0)
    assert item.status == "DISCREPANCY"