Double entry accounting milestone 2

Steepfile

@@ -6,87 +6,12 @@ target :app do
   library "date"
   library "bigdecimal"
 
-  check "app/services/service_result.rb"
-  check "app/services/service_result_types.rb"
-  check "app/services/payment_ingestions.rb"
-  check "app/services/payment_ingestions/ingestion_result.rb"
-  check "app/services/payment_ingestions/parsers/base.rb"
-  check "app/services/payment_ingestions/parsers/chase_statement.rb"
-  check "app/services/payment_ingestions/parsers/venmo.rb"
-  check "app/services/payment_ingestions/parsers/zelle.rb"
-  check "app/queries/dashboards/property_summaries_query.rb"
-  check "app/queries/payment_ingestions/form_data_query.rb"
-  check "app/queries/payment_ingestions/index_query.rb"
-  check "app/queries/properties/active_years_query.rb"
-  check "app/queries/properties/financial_items_query.rb"
-  check "app/queries/properties/schedule_e_summary_query.rb"
-  check "app/queries/tenancies/balance_query.rb"
-  check "app/services/payment_ingestions/confirm_service.rb"
-  check "app/services/payment_ingestions/ingestion.rb"
-  check "app/services/payment_ingestions/tenant_resolver.rb"
-  check "app/services/payment_ingestions/update_service.rb"
-  check "app/services/payment_ingestions/upload_service.rb"
-  check "app/services/expenses/save_service.rb"
-  check "app/services/expenses/tenant_charge_service.rb"
-  check "app/services/properties/create_service.rb"
-  check "app/services/rent_terms/change_service.rb"
-  check "app/services/schedule_e_generator.rb"
-  check "app/services/tenancies/create_service.rb"
-  check "app/services/tenancies/update_service.rb"
-  check "app/services/tenancy_parties/create_service.rb"
-  check "app/services/tenancy_parties/destroy_service.rb"
-  check "app/services/tenancy_parties/update_service.rb"
-  check "app/services/tenant_payments/receipt_pdf_service.rb"
-  check "app/jobs/application_job.rb"
-  check "app/jobs/ingest_payment_document_job.rb"
-  check "app/models/application_record.rb"
-  check "app/models/current.rb"
-  check "app/models/expense.rb"
-  check "app/models/party_alias.rb"
-  check "app/models/party.rb"
-  check "app/models/payment_document.rb"
-  check "app/models/payment_ingestion.rb"
-  check "app/models/property.rb"
-  check "app/models/rent_term.rb"
-  check "app/models/rentable_unit.rb"
-  check "app/models/scheduled_rent.rb"
-  check "app/models/session.rb"
-  check "app/models/tenancy_party.rb"
-  check "app/models/tenancy.rb"
-  check "app/models/tenant_charge.rb"
-  check "app/models/tenant_payment.rb"
-  check "app/models/user.rb"
-  check "app/controllers/application_controller.rb"
-  check "app/controllers/dashboards_controller.rb"
-  check "app/controllers/expenses_controller.rb"
-  check "app/controllers/parties_controller.rb"
-  check "app/controllers/passwords_controller.rb"
-  check "app/controllers/payment_documents_controller.rb"
-  check "app/controllers/payment_ingestions_controller.rb"
-  check "app/controllers/properties_controller.rb"
-  check "app/controllers/rent_terms_controller.rb"
-  check "app/controllers/rentable_units_controller.rb"
-  check "app/controllers/scheduled_rents_controller.rb"
-  check "app/controllers/sessions_controller.rb"
-  check "app/controllers/tenancies_controller.rb"
-  check "app/controllers/tenancy_parties_controller.rb"
-  check "app/controllers/tenant_charges_controller.rb"
-  check "app/controllers/tenant_payments_controller.rb"
-  check "app/mailers/application_mailer.rb"
-  check "app/mailers/passwords_mailer.rb"
-  check "app/controllers/concerns/authentication.rb"
-  check "app/helpers/application_helper.rb"
-  check "app/helpers/dashboards_helper.rb"
-  check "app/helpers/expenses_helper.rb"
-  check "app/helpers/parties_helper.rb"
-  check "app/helpers/payment_ingestions_helper.rb"
-  check "app/helpers/properties_helper.rb"
-  check "app/helpers/rent_payments_helper.rb"
-  check "app/helpers/rent_terms_helper.rb"
-  check "app/helpers/rentable_units_helper.rb"
-  check "app/helpers/scheduled_rents_helper.rb"
-  check "app/helpers/tenancies_helper.rb"
-  check "app/helpers/tenancy_parties_helper.rb"
-  check "app/helpers/utility_payments_helper.rb"
-  check "app/channels/application_cable/connection.rb"
+  check "app/channels"
+  check "app/controllers"
+  check "app/helpers"
+  check "app/jobs"
+  check "app/mailers"
+  check "app/models"
+  check "app/queries"
+  check "app/services"
 end

app/controllers/tenancies_controller.rb

@@ -125,9 +125,9 @@ def participants_params
             effective_until: p[:effective_until]
           }
         end
-      elsif params[:tenancy][:party_ids].present?
-        party_ids = params[:tenancy][:party_ids]
-        party_ids.compact_blank.map do |party_id|
+      elsif (pids = params[:tenancy][:party_ids]).present?
+        pids.to_a.filter_map do |party_id|
+          next if party_id.blank?
           { party_id: party_id, role: "tenant" }
         end
       else

app/models/account.rb

@@ -0,0 +1,36 @@
+class Account < ApplicationRecord
+  belongs_to :user
+  has_many :postings, dependent: :restrict_with_error
+
+  ACCOUNT_TYPES = %w[
+    asset
+    liability
+    equity
+    income
+    expense
+  ].freeze
+
+  enum :account_type, ACCOUNT_TYPES.index_by(&:itself), prefix: false, validate: true
+
+  validates :key, presence: true,
+                  uniqueness: { scope: :user_id, case_sensitive: false },
+                  format: { with: /\A[a-z0-9_]+\z/, message: "must contain only lowercase letters, numbers, and underscores" }
+  validates :name, presence: true
+  validates :account_type, presence: true
+  validate :identity_fields_immutable, on: :update
+
+  normalizes :key, with: ->(k) { k.strip.downcase }
+  normalizes :name, with: ->(n) { n.strip }
+
+  def accounting_user
+    user
+  end
+
+  private
+
+    def identity_fields_immutable
+      errors.add(:user_id, "cannot be changed") if user_id_changed?
+      errors.add(:key, "cannot be changed") if key_changed?
+      errors.add(:account_type, "cannot be changed") if account_type_changed?
+    end
+end

app/models/expense.rb

@@ -54,4 +54,8 @@ def reimburse_lease_id=(val)
   def reimburse_amount
     @reimburse_amount.presence || tenant_charge&.amount || amount
   end
+
+  def accounting_user
+    property&.user
+  end
 end

app/models/journal_entry.rb

@@ -0,0 +1,42 @@
+class JournalEntry < ApplicationRecord
+  belongs_to :user
+  belongs_to :reversal_of, class_name: "JournalEntry", optional: true
+  has_one :reversal, class_name: "JournalEntry", foreign_key: :reversal_of_id, dependent: :restrict_with_error
+  has_many :postings, dependent: :restrict_with_error
+
+  validates :source_type, presence: true
+  validates :source_id, presence: true, numericality: { only_integer: true, greater_than: 0 }
+  validates :event_type, presence: true
+  validates :occurred_on, presence: true
+  validates :posted_at, presence: true
+  validates :source_id, uniqueness: {
+    scope: %i[user_id source_type event_type],
+    message: "has already been posted for this event"
+  }
+  validates :reversal_of_id, uniqueness: {
+    allow_nil: true,
+    message: "has already been reversed"
+  }
+
+  before_update :prevent_mutation
+  before_destroy :prevent_mutation
+
+  def reversed?
+    reversal.present?
+  end
+
+  def reversal?
+    reversal_of_id.present?
+  end
+
+  def accounting_user
+    user
+  end
+
+  private
+
+    def prevent_mutation
+      errors.add(:base, "Posted journal entries are immutable")
+      throw :abort
+    end
+end

app/models/party.rb

@@ -3,6 +3,7 @@ class Party < ApplicationRecord
   has_many :party_aliases, dependent: :destroy
   has_many :tenancy_parties, dependent: :restrict_with_error
   has_many :tenancies, through: :tenancy_parties
+  has_many :accounting_postings, class_name: "Posting", dependent: :restrict_with_error
   has_many :payment_ingestions, dependent: :nullify
 
   PARTY_TYPES = %w[
@@ -34,4 +35,8 @@ def alias_candidate?(alias_name)
       !party_aliases.where("LOWER(TRIM(alias_name)) = ?", clean_name).exists?
     end
   end
+
+  def accounting_user
+    user
+  end
 end

app/models/party_alias.rb

@@ -5,4 +5,8 @@ class PartyAlias < ApplicationRecord
   validates :alias_name, uniqueness: { scope: :party_id, case_sensitive: false }
 
   normalizes :alias_name, with: ->(name) { name.strip }
+
+  def accounting_user
+    party&.user
+  end
 end

app/models/payment_document.rb

@@ -12,4 +12,8 @@ class PaymentDocument < ApplicationRecord
     success: "success",
     failed: "failed"
   }
+
+  def accounting_user
+    user
+  end
 end

app/models/payment_ingestion.rb

@@ -66,6 +66,10 @@ def attachment_image?
     payment_document&.attachment_content_type&.start_with?("image/")
   end
 
+  def accounting_user
+    user
+  end
+
   private
 
     def validate_parse_status

app/models/posting.rb

@@ -0,0 +1,89 @@
+class Posting < ApplicationRecord
+  belongs_to :journal_entry
+  belongs_to :account
+  belongs_to :property, optional: true
+  belongs_to :rentable_unit, optional: true
+  belongs_to :tenancy, optional: true
+  belongs_to :party, optional: true
+
+  validates :amount_cents, presence: true, numericality: { only_integer: true, other_than: 0 }
+  validate :account_belongs_to_journal_entry_user
+  validate :dimensions_belong_to_journal_entry_user
+  validate :dimension_hierarchy_coherent
+
+  before_update :prevent_mutation
+  before_destroy :prevent_mutation
+
+  def debit?
+    amount_cents.positive?
+  end
+
+  def credit?
+    amount_cents.negative?
+  end
+
+  def debit_amount
+    amount_cents.positive? ? amount_cents : nil
+  end
+
+  def credit_amount
+    amount_cents.negative? ? -amount_cents : nil
+  end
+
+  def accounting_user
+    journal_entry&.user || account&.user
+  end
+
+  private
+
+    def prevent_mutation
+      errors.add(:base, "Posted journal postings are immutable")
+      throw :abort
+    end
+
+    def account_belongs_to_journal_entry_user
+      return unless account && journal_entry&.user_id
+
+      if account.user_id != journal_entry.user_id
+        errors.add(:account, "must belong to the journal entry user")
+      end
+    end
+
+    def dimensions_belong_to_journal_entry_user
+      return unless journal_entry
+
+      user_id = journal_entry.user_id
+
+      if (p = property) && p.user_id != user_id
+        errors.add(:property, "must belong to the journal entry user")
+      end
+
+      if (u = rentable_unit) && u.property.user_id != user_id
+        errors.add(:rentable_unit, "must belong to the journal entry user")
+      end
+
+      if (t = tenancy) && t.rentable_unit.property.user_id != user_id
+        errors.add(:tenancy, "must belong to the journal entry user")
+      end
+
+      if (prt = party) && prt.user_id != user_id
+        errors.add(:party, "must belong to the journal entry user")
+      end
+    end
+
+    def dimension_hierarchy_coherent
+      if (u = rentable_unit) && (p = property) && u.property_id != p.id
+        errors.add(:property, "does not match rentable unit property")
+      end
+
+      if (t = tenancy)
+        if (u = rentable_unit) && t.rentable_unit_id != u.id
+          errors.add(:rentable_unit, "does not match tenancy rentable unit")
+        end
+
+        if (p = property) && t.rentable_unit.property_id != p.id
+          errors.add(:property, "does not match tenancy property")
+        end
+      end
+    end
+end

app/models/property.rb

@@ -6,6 +6,7 @@ class Property < ApplicationRecord
   has_many :scheduled_rents, through: :tenancies
   has_many :tenant_payments, through: :tenancies
   has_many :tenant_charges, through: :tenancies
+  has_many :accounting_postings, class_name: "Posting", dependent: :restrict_with_error
 
   ASSET_TYPES = %w[
     single_family
@@ -37,4 +38,8 @@ def schedule_e_summary(*args, year: nil)
     target_year = year || args.first || Date.current.year
     Properties::ScheduleESummaryQuery.new(property: self).call(year: target_year)
   end
+
+  def accounting_user
+    user
+  end
 end

app/models/rent_term.rb

@@ -24,9 +24,13 @@ def amount
 
   def amount=(val)
     if val.present? && val.to_s.strip.present?
-      self.amount_cents = (BigDecimal(val.to_s) * 100).round rescue nil
+      begin
+        self.amount_cents = (BigDecimal(val.to_s) * 100).round
+      rescue StandardError
+        self.amount_cents = 0
+      end
     else
-      self.amount_cents = nil
+      self.amount_cents = 0
     end
   end
 
@@ -45,6 +49,10 @@ def due_date_for(year, month)
     Date.new(year, month, [ due_day, max_days ].min)
   end
 
+  def accounting_user
+    tenancy&.property&.user
+  end
+
   private
 
     def effective_until_after_effective_from

app/models/rentable_unit.rb

@@ -1,6 +1,7 @@
 class RentableUnit < ApplicationRecord
   belongs_to :property
   has_many :tenancies, dependent: :restrict_with_error
+  has_many :accounting_postings, class_name: "Posting", dependent: :restrict_with_error
 
   validates :name, presence: true, uniqueness: { scope: :property_id, case_sensitive: false }
   validates :square_footage, numericality: { only_integer: true, greater_than: 0 }, allow_nil: true
@@ -16,4 +17,8 @@ def display_name
   def occupied?(as_of = Date.current)
     tenancies.any? { |t| t.active?(as_of) }
   end
+
+  def accounting_user
+    property&.user
+  end
 end