arm-core/api/src/services/intercompany_matrix.py

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"""Расчёт шахматки по готовой сводной ОСВ и выбранным наборам счетов."""
import uuid
from collections import defaultdict
from collections.abc import Iterable, Sequence
from dataclasses import dataclass
from decimal import Decimal
from typing import Literal
from sqlalchemy import select
from sqlalchemy.ext.asyncio import AsyncSession
from src.common.exceptions import DomainValidationError, NotFoundError
from src.domain.consolidated_osv import ConsolidatedRow, Entity
from src.domain.policy import VisibilityScope
from src.models.accounting import ChartOfAccount, EliminationRule
from src.models.consolidation import Consolidation, ConsolidationVersion
from src.models.directories import CompanyGroup
from src.models.enums import AccountKind, PeriodQuarter, StatementType
from src.repositories import directories as directory_repo
from src.repositories import elimination_rules as elimination_rules_repo
from src.schemas.consolidations import (
IntercompanyMatrixCellOut,
IntercompanyMatrixCompanyOut,
IntercompanyMatrixOut,
IntercompanyResultAmountOut,
IntercompanyResultArticleOut,
IntercompanyResultTableOut,
UnpairedOsvOut,
)
from src.services.consolidated_osv import ConsolidatedOsvService, row_out
Measure = Literal["closing", "turnover"]
Side = Literal["D", "K"]
ZERO = Decimal("0")
VARIANCE_THRESHOLD_PERCENT = Decimal("5")
DEBIT_KINDS = frozenset({AccountKind.A, AccountKind.AP})
CREDIT_KINDS = frozenset({AccountKind.P, AccountKind.AP})
@dataclass(frozen=True)
class ResultArticleSpec:
code: str
name: str
side: Side
account_codes: tuple[str, ...]
excluded_codes: tuple[str, ...] = ()
RESULT_ARTICLES = (
ResultArticleSpec(
"receivables",
"Дебиторская задолженность",
"D",
("60.02", "60.22", "60.32", "62.01", "62.03", "62.21", "62.31", "76"),
("76.07.5", "76.07.9"),
),
ResultArticleSpec(
"payables",
"Кредиторская задолженность",
"K",
("60.01", "60.03", "60.21", "60.31", "62.02", "62.22", "62.32", "76"),
("76.07.1",),
),
ResultArticleSpec("financial_investments", "Финансовые вложения", "D", ("58.01", "58.03")),
ResultArticleSpec("long_term_loans", "Долгосрочные кредиты и займы", "K", ("67", "67.03")),
ResultArticleSpec("short_term_loans", "Краткосрочные кредиты и займы", "K", ("66", "66.03", "66.04")),
)
@dataclass(frozen=True)
class MatrixSelection:
"""Счета дебетовой и кредитовой сторон и показатель выбранного режима."""
company_1_account_ids: frozenset[uuid.UUID]
company_2_account_ids: frozenset[uuid.UUID]
measure: Measure
@dataclass(frozen=True)
class MatrixBuildResult:
"""Матрица и данные свода, использованные при её построении."""
matrix: IntercompanyMatrixOut
version: ConsolidationVersion
consolidation: Consolidation
accounts: list[ChartOfAccount]
selection: MatrixSelection
rows: tuple[ConsolidatedRow, ...]
rule: EliminationRule | None
@dataclass(frozen=True)
class MatrixExportInfo:
group_name: str
year: int
quarter: PeriodQuarter
version_no: int
mode: Literal["ALL", "MANUAL", "PRESET"]
debit_account_codes: tuple[str, ...]
credit_account_codes: tuple[str, ...]
measure: Measure = "closing"
rule_id: uuid.UUID | None = None
rule_no: int | None = None
rule_version_no: int | None = None
@property
def filename(self) -> str:
preset = f"_preset-{self.rule_id}" if self.rule_id is not None else ""
return f"intercompany-matrix_{self.group_name}_{self.year}-{self.quarter.value}_v{self.version_no}{preset}.xlsx"
def _get_amount(row: ConsolidatedRow, measure: Measure, side: Side) -> Decimal:
if measure == "closing":
value = row.closing_debit if side == "D" else row.closing_credit
else:
value = row.turnover_debit if side == "D" else row.turnover_credit
return value if value is not None else ZERO
def calculate_matrix(
rows: Iterable[ConsolidatedRow],
member_companies: Sequence[IntercompanyMatrixCompanyOut],
selection: MatrixSelection,
) -> IntercompanyMatrixOut:
"""Суммы по парам компаний;
Сторона 1: дебет ОСВ компании A по контрагенту Б.
Сторона 2: кредит ОСВ компании Б по контрагенту A.
"""
if selection.measure not in ("closing", "turnover"):
raise ValueError(f"неизвестный показатель правила: {selection.measure}")
company_info = tuple({company.id: company for company in member_companies}.values())
company_ids = tuple(company.id for company in company_info)
members = set(company_ids)
amounts_1: dict[tuple[uuid.UUID, uuid.UUID], dict] = defaultdict(lambda: {"amount": ZERO, "entry_osv_ids": set()})
amounts_2: dict[tuple[uuid.UUID, uuid.UUID], dict] = defaultdict(lambda: {"amount": ZERO, "entry_osv_ids": set()})
skipped_entries: dict[tuple[uuid.UUID, uuid.UUID], int] = defaultdict(int)
for row in rows:
owner = row.legal_entity_id
counterparty = row.counterparty_id
if owner not in members or counterparty not in members or owner == counterparty:
continue
pair = (owner, counterparty)
if row.account_id is None:
skipped_entries[pair] += len(row.entry_ids)
continue
if row.account_id in selection.company_1_account_ids:
item = amounts_1[pair]
item["amount"] += _get_amount(row, selection.measure, "D")
item["entry_osv_ids"].update(row.entry_ids)
if row.account_id in selection.company_2_account_ids:
item = amounts_2[pair]
item["amount"] += _get_amount(row, selection.measure, "K")
item["entry_osv_ids"].update(row.entry_ids)
cells: list[IntercompanyMatrixCellOut] = []
for company_a in company_ids:
for company_b in company_ids:
if company_a == company_b:
continue
item_a = amounts_1.get((company_a, company_b))
item_b = amounts_2.get((company_b, company_a))
amount_a = item_a["amount"] if item_a is not None else ZERO
amount_b = item_b["amount"] if item_b is not None else ZERO
variance_amount = abs(amount_a - amount_b)
base = min(amount_a, amount_b)
variance_percent = None if base == ZERO else variance_amount / base * 100
exceeds_threshold = variance_percent is not None and variance_percent > VARIANCE_THRESHOLD_PERCENT
debit_ids = item_a["entry_osv_ids"] if item_a is not None else ()
credit_ids = item_b["entry_osv_ids"] if item_b is not None else ()
cells.append(
IntercompanyMatrixCellOut(
company_a_id=company_a,
company_b_id=company_b,
amount_a=amount_a,
amount_b=amount_b,
variance_amount=variance_amount,
variance_percent=variance_percent,
exceeds_threshold=exceeds_threshold,
one_sided=bool(debit_ids) != bool(credit_ids),
skipped_osv_entry_count=skipped_entries[(company_a, company_b)]
+ skipped_entries[(company_b, company_a)],
osv_entry_ids_debit=debit_ids,
osv_entry_ids_credit=credit_ids,
)
)
return IntercompanyMatrixOut(companies=list(company_info), cells=cells)
def get_unpaired_rows(rows: Iterable[ConsolidatedRow], matrix: IntercompanyMatrixOut) -> list[ConsolidatedRow]:
"""Строки свода, попавшие только на одну сторону пары компаний в шахматке."""
entry_ids = {
entry_id
for cell in matrix.cells
if cell.one_sided
for entry_id in (*cell.osv_entry_ids_debit, *cell.osv_entry_ids_credit)
}
return [row for row in rows if entry_ids.intersection(row.entry_ids)]
def _make_account_tree(
accounts: Sequence[ChartOfAccount],
) -> tuple[dict[uuid.UUID, ChartOfAccount], dict[uuid.UUID, list[uuid.UUID]]]:
by_id = {account.id: account for account in accounts}
children: dict[uuid.UUID, list[uuid.UUID]] = defaultdict(list)
for account in accounts:
if account.parent_id is not None:
children[account.parent_id].append(account.id)
return by_id, children
def _expand(roots: Iterable[uuid.UUID], children: dict[uuid.UUID, list[uuid.UUID]]) -> set[uuid.UUID]:
"""Выбранные счета и все их потомки."""
result: set[uuid.UUID] = set()
pending = list(roots)
while pending:
account_id = pending.pop()
if account_id not in result:
result.add(account_id)
pending.extend(children.get(account_id, ()))
return result
def _get_kinds(side: Side) -> frozenset[AccountKind]:
return DEBIT_KINDS if side == "D" else CREDIT_KINDS
def _select_accounts(
included: Iterable[uuid.UUID],
excluded: Iterable[uuid.UUID],
side: Side,
by_id: dict[uuid.UUID, ChartOfAccount],
children: dict[uuid.UUID, list[uuid.UUID]],
) -> frozenset[uuid.UUID]:
roots = set(included)
missing = roots - by_id.keys()
if missing:
missing_ids = ", ".join(map(str, sorted(missing)))
raise DomainValidationError("ACCOUNT_NOT_FOUND", f"Выбранного счёта нет ({missing_ids})")
if any(by_id[account_id].kind not in _get_kinds(side) for account_id in roots):
raise DomainValidationError("ACCOUNT_KIND_MISMATCH", "Сторона счёта не соответствует направлению расчёта")
selected = _expand(roots, children) - _expand(excluded, children)
return frozenset(account_id for account_id in selected if by_id[account_id].kind in _get_kinds(side))
def calculate_result_table(
rows: Iterable[ConsolidatedRow],
member_companies: Sequence[IntercompanyMatrixCompanyOut],
accounts: Sequence[ChartOfAccount],
) -> IntercompanyResultTableOut:
"""Фиксированные статьи ВГО: сальдо по всем контрагентам периметра для каждого ЮЛ."""
by_id, children = _make_account_tree(accounts)
by_code = {account.code: account.id for account in accounts}
required_codes = {code for article in RESULT_ARTICLES for code in (*article.account_codes, *article.excluded_codes)}
missing = sorted(required_codes - by_code.keys())
if missing:
raise DomainValidationError("RESULT_ACCOUNTS_MISSING", f"В плане счетов нет счетов: {', '.join(missing)}")
selected = {
article.code: _select_accounts(
(by_code[code] for code in article.account_codes),
(by_code[code] for code in article.excluded_codes),
article.side,
by_id,
children,
)
for article in RESULT_ARTICLES
}
companies = tuple({company.id: company for company in member_companies}.values())
member_ids = {company.id for company in companies}
amounts: dict[str, dict[uuid.UUID, Decimal]] = {
article.code: defaultdict(lambda: ZERO) for article in RESULT_ARTICLES
}
for row in rows:
if (
row.legal_entity_id not in member_ids
or row.counterparty_id not in member_ids
or row.legal_entity_id == row.counterparty_id
or row.account_id is None
):
continue
for article in RESULT_ARTICLES:
if row.account_id in selected[article.code]:
amounts[article.code][row.legal_entity_id] += _get_amount(row, "closing", article.side)
articles: list[IntercompanyResultArticleOut] = []
for article in RESULT_ARTICLES:
company_amounts = [
IntercompanyResultAmountOut(company_id=company.id, amount=amounts[article.code].get(company.id, ZERO))
for company in companies
]
articles.append(
IntercompanyResultArticleOut(
code=article.code,
name=article.name,
amounts=company_amounts,
group_total=sum((item.amount for item in company_amounts), ZERO),
)
)
return IntercompanyResultTableOut(companies=list(companies), articles=articles)
class IntercompanyMatrixService:
"""Получает свод и периметр версии, затем вызывает чистый расчёт матрицы."""
def __init__(self, session: AsyncSession, scope: VisibilityScope, service_osv: ConsolidatedOsvService) -> None:
self._session = session
self._scope = scope
self._osv_service = service_osv
async def build(
self,
version_id: uuid.UUID,
selection: MatrixSelection,
) -> IntercompanyMatrixOut:
"""Счета принимает готовыми; выбор режима ALL/MANUAL выполняется вызывающим кодом."""
result = await self._osv_service.build_with_members(version_id)
return self._calculate(result.consolidated.rows, result.members, selection)
def _calculate(
self, rows: Iterable[ConsolidatedRow], members: dict[uuid.UUID, Entity], selection: MatrixSelection
) -> IntercompanyMatrixOut:
"""Общий вызов расчёта с участниками из уже построенного свода."""
companies = [IntercompanyMatrixCompanyOut(id=entity.id, name=entity.name) for entity in members.values()]
return calculate_matrix(rows, companies, selection)
async def build_result_table(self, version_id: uuid.UUID) -> IntercompanyResultTableOut:
"""Статичная таблица по пяти статьям"""
result = await self._osv_service.build_with_members(version_id)
accounts = await directory_repo.list_accounts(self._session)
companies = [IntercompanyMatrixCompanyOut(id=entity.id, name=entity.name) for entity in result.members.values()]
return calculate_result_table(result.consolidated.rows, companies, accounts)
async def build_accounts(
self,
version_id: uuid.UUID,
*,
mode: Literal["ALL", "MANUAL", "PRESET"],
debit_account_ids: Sequence[uuid.UUID] = (),
credit_account_ids: Sequence[uuid.UUID] = (),
rule_id: uuid.UUID | None = None,
) -> IntercompanyMatrixOut:
"""Построить шахматку по выбранному режиму.
ALL включает все счета соответствующей стороны; MANUAL — выбранные счета и их потомков;
PRESET берёт счета и показатель из правила с идентификатором `rule_id`.
"""
result = await self._build_accounts(
version_id,
mode=mode,
debit_account_ids=debit_account_ids,
credit_account_ids=credit_account_ids,
rule_id=rule_id,
)
return result.matrix
async def build_export(
self,
version_id: uuid.UUID,
*,
mode: Literal["ALL", "MANUAL", "PRESET"],
debit_account_ids: Sequence[uuid.UUID] = (),
credit_account_ids: Sequence[uuid.UUID] = (),
rule_id: uuid.UUID | None = None,
) -> tuple[IntercompanyMatrixOut, MatrixExportInfo]:
"""Матрица и реквизиты книги из одного расчёта свода."""
result = await self._build_accounts(
version_id,
mode=mode,
debit_account_ids=debit_account_ids,
credit_account_ids=credit_account_ids,
rule_id=rule_id,
)
group_name = (
await self._session.execute(
select(CompanyGroup.name).where(CompanyGroup.id == result.consolidation.company_group_id)
)
).scalar_one()
by_id = {account.id: account.code for account in result.accounts}
if mode == "PRESET":
debit_codes = tuple(sorted(by_id[account_id] for account_id in result.selection.company_1_account_ids))
credit_codes = tuple(sorted(by_id[account_id] for account_id in result.selection.company_2_account_ids))
else:
debit_codes = tuple(by_id[account_id] for account_id in debit_account_ids)
credit_codes = tuple(by_id[account_id] for account_id in credit_account_ids)
info = MatrixExportInfo(
group_name=group_name,
year=result.consolidation.year,
quarter=result.consolidation.quarter,
version_no=result.version.version_no,
mode=mode,
debit_account_codes=debit_codes,
credit_account_codes=credit_codes,
measure=result.selection.measure,
rule_id=result.rule.id if result.rule is not None else None,
rule_no=result.rule.rule_no if result.rule is not None else None,
rule_version_no=result.rule.version_no if result.rule is not None else None,
)
return result.matrix, info
async def get_unpaired_osv(self, version_id: uuid.UUID, rule_id: uuid.UUID) -> UnpairedOsvOut:
"""Все строки свода без встречной стороны в шахматке заданного пресета."""
result = await self._build_accounts(
version_id, mode="PRESET", debit_account_ids=(), credit_account_ids=(), rule_id=rule_id
)
unmatched = get_unpaired_rows(result.rows, result.matrix)
return UnpairedOsvOut(items=[row_out(row) for row in unmatched], total=len(unmatched))
async def _resolve_preset_selection(
self,
rule_id: uuid.UUID | None,
version: ConsolidationVersion,
by_id: dict[uuid.UUID, ChartOfAccount],
children: dict[uuid.UUID, list[uuid.UUID]],
) -> tuple[MatrixSelection, EliminationRule]:
"""Выбрать счета и показатель пресета для версии консолидации."""
if rule_id is None:
raise DomainValidationError("RULE_REQUIRED", "Выберите правило-пресет")
rule, rule_accounts = await elimination_rules_repo.rule_with_account(self._session, rule_id)
if rule is None or not elimination_rules_repo.is_valid_for_version(rule, version.elimination_rules_version):
raise NotFoundError("правило-пресет не найдено для версии консолидации")
if version.elimination_rules_version is None:
open_version_no = await elimination_rules_repo.current_open_version_no(self._session)
if rule.version_no != open_version_no:
raise NotFoundError("правило-пресет не найдено для версии консолидации")
if rule.statement_type != StatementType.balance:
raise DomainValidationError("INVALID_RULE", "Шахматка PRESET поддерживает только правила ББ")
if rule.side_1 not in ("D", "K") or rule.measure not in ("closing", "turnover"):
raise DomainValidationError("INVALID_RULE", "Неверное направление или показатель правила-пресета")
sides: dict[int, tuple[list[uuid.UUID], list[uuid.UUID]]] = {
1: ([], []),
2: ([], []),
}
for rule_account in rule_accounts:
if rule_account.company_no not in sides:
raise DomainValidationError("INVALID_RULE", "Неверная сторона счёта в правиле-пресете")
included, excluded = sides[rule_account.company_no]
(excluded if rule_account.is_excluded else included).append(rule_account.account_id)
debit_side = 1 if rule.side_1 == "D" else 2
credit_side = 2 if debit_side == 1 else 1
debit_ids, debit_excluded = sides[debit_side]
credit_ids, credit_excluded = sides[credit_side]
if not debit_ids or not credit_ids:
raise DomainValidationError("ACCOUNTS_REQUIRED", "В правиле-пресете нужны счета обеих сторон")
debit = _select_accounts(debit_ids, debit_excluded, "D", by_id, children)
credit = _select_accounts(credit_ids, credit_excluded, "K", by_id, children)
measure: Measure = "closing" if rule.measure == "closing" else "turnover"
return MatrixSelection(debit, credit, measure), rule
async def _build_accounts(
self,
version_id: uuid.UUID,
*,
mode: Literal["ALL", "MANUAL", "PRESET"],
debit_account_ids: Sequence[uuid.UUID],
credit_account_ids: Sequence[uuid.UUID],
rule_id: uuid.UUID | None = None,
) -> MatrixBuildResult:
osv_result = await self._osv_service.build_with_members(version_id)
rows = osv_result.consolidated.rows
accounts = await directory_repo.list_accounts(self._session)
by_id, children = _make_account_tree(accounts)
rule: EliminationRule | None = None
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)
credit = frozenset(account.id for account in accounts if account.kind in CREDIT_KINDS)
selection = MatrixSelection(debit, credit, "closing")
elif mode == "MANUAL":
if not debit_account_ids or not credit_account_ids:
raise DomainValidationError("ACCOUNTS_REQUIRED", "Выберите дебетовые и кредитовые счета")
debit = _select_accounts(debit_account_ids, (), "D", by_id, children)
credit = _select_accounts(credit_account_ids, (), "K", by_id, children)
selection = MatrixSelection(debit, credit, "closing")
elif mode == "PRESET":
selection, rule = await self._resolve_preset_selection(rule_id, osv_result.version, by_id, children)
else:
raise DomainValidationError("INVALID_MODE", "Неизвестный режим выбора счетов")
matrix = self._calculate(rows, osv_result.members, selection)
return MatrixBuildResult(
matrix=matrix,
version=osv_result.version,
consolidation=osv_result.consolidation,
accounts=accounts,
selection=selection,
rows=rows,
rule=rule,
)