feat(server): wip sales tax liability summary report

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummary.ts

@@ -0,0 +1,95 @@
+import { ITaxRate } from '@/interfaces';
+import {
+  SalesTaxLiabilitySummaryQuery,
+  SalesTaxLiabilitySummaryRate,
+  SalesTaxLiabilitySummaryReportData,
+  SalesTaxLiabilitySummaryTotal,
+} from '@/interfaces/SalesTaxLiabilitySummary';
+import { sumBy } from 'lodash';
+import FinancialSheet from '../FinancialSheet';
+
+export class SalesTaxLiabilitySummary extends FinancialSheet {
+  query: SalesTaxLiabilitySummaryQuery;
+  taxRates: ITaxRate[];
+  payableTaxesById: any;
+  salesTaxesById: any;
+
+  /**
+   * Sales tax liability summary constructor.
+   * @param {SalesTaxLiabilitySummaryQuery} query
+   * @param {ITaxRate[]} taxRates
+   * @param payableTaxesById
+   * @param salesTaxesById
+   */
+  constructor(
+    query: SalesTaxLiabilitySummaryQuery,
+    taxRates: ITaxRate[],
+    payableTaxesById: Record<
+      string,
+      { taxRateId: number; credit: number; debit: number }
+    >,
+    salesTaxesById: Record<
+      string,
+      { taxRateId: number; credit: number; debit: number }
+    >
+  ) {
+    super();
+
+    this.query = query;
+    this.taxRates = taxRates;
+    this.payableTaxesById = payableTaxesById;
+    this.salesTaxesById = salesTaxesById;
+  }
+
+  /**
+   * Retrieves the tax rate liability node.
+   * @param {ITaxRate} taxRate
+   * @returns {SalesTaxLiabilitySummaryRate}
+   */
+  private taxRateLiability = (
+    taxRate: ITaxRate
+  ): SalesTaxLiabilitySummaryRate => {
+    return {
+      taxName: taxRate.name,
+      taxCode: taxRate.code,
+      taxableAmount: this.getAmountMeta(0),
+      taxAmount: this.getAmountMeta(0),
+    };
+  };
+
+  /**
+   * Retrieves the tax rates liability nodes.
+   * @returns {SalesTaxLiabilitySummaryRate[]}
+   */
+  private taxRatesLiability = (): SalesTaxLiabilitySummaryRate[] => {
+    return this.taxRates.map(this.taxRateLiability);
+  };
+
+  /**
+   * Retrieves the tax rates total node.
+   * @param {SalesTaxLiabilitySummaryRate[]} nodes
+   * @returns {SalesTaxLiabilitySummaryTotal}
+   */
+  private taxRatesTotal = (
+    nodes: SalesTaxLiabilitySummaryRate[]
+  ): SalesTaxLiabilitySummaryTotal => {
+    const taxableAmount = sumBy(nodes, 'taxableAmount.total');
+    const taxAmount = sumBy(nodes, 'taxAmount.total');
+
+    return {
+      taxableAmount: this.getTotalAmountMeta(taxableAmount),
+      taxAmount: this.getTotalAmountMeta(taxAmount),
+    };
+  };
+
+  /**
+   * Retrieves the report data.
+   * @returns {SalesTaxLiabilitySummaryReportData}
+   */
+  public reportData = (): SalesTaxLiabilitySummaryReportData => {
+    const taxRates = this.taxRatesLiability();
+    const total = this.taxRatesTotal(taxRates);
+
+    return { taxRates, total };
+  };
+}

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummaryRepository.ts

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+import { ACCOUNT_TYPE } from '@/data/AccountTypes';
+import HasTenancyService from '@/services/Tenancy/TenancyService';
+import { keyBy } from 'lodash';
+import { Inject, Service } from 'typedi';
+
+@Service()
+export class SalesTaxLiabilitySummaryRepository {
+  @Inject()
+  private tenancy: HasTenancyService;
+
+  /**
+   * Retrieve tax rates.
+   * @param tenantId
+   * @returns
+   */
+  public taxRates = (tenantId: number) => {
+    const { TaxRate } = this.tenancy.models(tenantId);
+
+    return TaxRate.query().orderBy('name', 'desc');
+  };
+
+  /**
+   * Retrieve taxes payable sum grouped by tax rate id.
+   * @param {number} tenantId
+   * @returns
+   */
+  public async taxesPayableSumGroupedByRateId(
+    tenantId: number
+  ): Promise<
+    Record<string, { taxRateId: number; credit: number; debit: number }>
+  > {
+    const { AccountTransaction } = this.tenancy.models(tenantId);
+    const { accountRepository } = this.tenancy.repositories(tenantId);
+
+    const receivableAccount =
+      await accountRepository.findOrCreateAccountReceivable();
+
+    const groupedTaxesById = await AccountTransaction.query()
+      .where('account_id', receivableAccount.id)
+      .groupBy('tax_rate_id')
+      .select(['tax_rate_id'])
+      .sum('credit as credit')
+      .sum('debit as debit');
+
+    return keyBy(groupedTaxesById, 'taxRateId');
+  }
+
+  /**
+   * Retrieve taxes sales sum grouped by tax rate id.
+   * @param {number} tenantId
+   * @returns
+   */
+  public taxesSalesSumGroupedByRateId = async (tenantId: number) => {
+    const { AccountTransaction, Account } = this.tenancy.models(tenantId);
+
+    const incomeAccounts = await Account.query().whereIn('accountType', [
+      ACCOUNT_TYPE.INCOME,
+      ACCOUNT_TYPE.OTHER_INCOME,
+    ]);
+    const incomeAccountsIds = incomeAccounts.map((account) => account.id);
+
+    const groupedTaxesById = await AccountTransaction.query()
+      .whereIn('account_id', incomeAccountsIds)
+      .groupBy('tax_rate_id')
+      .select(['tax_rate_id'])
+      .sum('credit as credit')
+      .sum('debit as debit');
+
+    return keyBy(groupedTaxesById, 'taxRateId');
+  };
+}

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummaryService.ts

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+import { Inject, Service } from 'typedi';
+import { SalesTaxLiabilitySummaryRepository } from './SalesTaxLiabilitySummaryRepository';
+import { SalesTaxLiabilitySummaryQuery } from '@/interfaces/SalesTaxLiabilitySummary';
+import { SalesTaxLiabilitySummary } from './SalesTaxLiabilitySummary';
+import { SalesTaxLiabilitySummaryTable } from './SalesTaxLiabilitySummaryTable';
+
+@Service()
+export class SalesTaxLiabilitySummaryService {
+  @Inject()
+  private repostiory: SalesTaxLiabilitySummaryRepository;
+
+  /**
+   *
+   * @param tenantId
+   * @param query
+   * @returns
+   */
+  public async salesTaxLiability(
+    tenantId: number,
+    query: SalesTaxLiabilitySummaryQuery
+  ) {
+    const payableByRateId =
+      await this.repostiory.taxesPayableSumGroupedByRateId(tenantId);
+
+    const salesByRateId = await this.repostiory.taxesSalesSumGroupedByRateId(
+      tenantId
+    );
+    const taxRates = await this.repostiory.taxRates(tenantId);
+
+    const taxLiabilitySummary = new SalesTaxLiabilitySummary(
+      query,
+      taxRates,
+      payableByRateId,
+      salesByRateId
+    );
+    return {
+      data: taxLiabilitySummary.reportData(),
+      query,
+      meta: {},
+    };
+  }
+
+  /**
+   *
+   * @param tenantId
+   * @param query
+   * @returns
+   */
+  public async salesTaxLiabilitySummaryTable(
+    tenantId: number,
+    query: SalesTaxLiabilitySummaryQuery
+  ) {
+    const report = await this.salesTaxLiability(tenantId, query);
+
+    const table = new SalesTaxLiabilitySummaryTable(report.data, query);
+
+    return {
+      table: {
+        rows: table.tableRows(),
+        columns: table.tableColumns(),
+      },
+    };
+  }
+}

packages/server/src/services/FinancialStatements/SalesTaxLiabilitySummary/SalesTaxLiabilitySummaryTable.ts

@@ -0,0 +1,151 @@
+import * as R from 'ramda';
+import {
+  SalesTaxLiabilitySummaryQuery,
+  SalesTaxLiabilitySummaryRate,
+  SalesTaxLiabilitySummaryReportData,
+  SalesTaxLiabilitySummaryTotal,
+} from '@/interfaces/SalesTaxLiabilitySummary';
+import { tableRowMapper } from '@/utils';
+import { ITableColumn, ITableColumnAccessor, ITableRow } from '@/interfaces';
+
+enum IROW_TYPE {
+  TaxRate = 'TaxRate',
+  Total = 'Total',
+}
+
+export class SalesTaxLiabilitySummaryTable {
+  data: SalesTaxLiabilitySummaryReportData;
+  query: SalesTaxLiabilitySummaryQuery;
+
+  /**
+   * Sales tax liability summary table constructor.
+   * @param {SalesTaxLiabilitySummaryReportData} data
+   * @param {SalesTaxLiabilitySummaryQuery} query
+   */
+  constructor(
+    data: SalesTaxLiabilitySummaryReportData,
+    query: SalesTaxLiabilitySummaryQuery
+  ) {
+    this.data = data;
+    this.query = query;
+  }
+
+  /**
+   * Retrieve the tax rate row accessors.
+   * @returns {ITableColumnAccessor[]}
+   */
+  private get taxRateRowAccessor() {
+    return [
+      { key: 'taxName', value: 'taxName' },
+      { key: 'taxCode', accessor: 'taxCode' },
+      { key: 'taxableAmount', accessor: 'taxableAmount.formattedAmount' },
+      { key: 'taxAmount', accessor: 'taxAmount.formattedAmount' },
+    ];
+  }
+
+  /**
+   * Retrieve the tax rate total row accessors.
+   * @returns {ITableColumnAccessor[]}
+   */
+  private get taxRateTotalRowAccessors() {
+    return [
+      { key: 'taxName', value: '' },
+      { key: 'taxCode', accessor: 'taxCode' },
+      { key: 'taxableAmount', accessor: 'taxableAmount.formattedAmount' },
+      { key: 'taxAmount', accessor: 'taxAmount.formattedAmount' },
+    ];
+  }
+
+  /**
+   * Maps the tax rate node to table row.
+   * @param {SalesTaxLiabilitySummaryRate} node
+   * @returns {ITableRow}
+   */
+  private taxRateTableRowMapper = (
+    node: SalesTaxLiabilitySummaryRate
+  ): ITableRow => {
+    const columns = this.taxRateRowAccessor;
+    const meta = {
+      rowTypes: [IROW_TYPE.TaxRate],
+      id: node.id,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
+  /**
+   * Maps the tax rates nodes to table rows.
+   * @param {SalesTaxLiabilitySummaryRate[]} nodes
+   * @returns {ITableRow[]}
+   */
+  private taxRatesTableRowsMapper = (
+    nodes: SalesTaxLiabilitySummaryRate[]
+  ): ITableRow[] => {
+    return nodes.map(this.taxRateTableRowMapper);
+  };
+
+  /**
+   * Maps the tax rate total node to table row.
+   * @param {SalesTaxLiabilitySummaryTotal} node
+   * @returns {ITableRow}
+   */
+  private taxRateTotalRowMapper = (node: SalesTaxLiabilitySummaryTotal) => {
+    const columns = this.taxRateTotalRowAccessors;
+    const meta = {
+      rowTypes: [IROW_TYPE.Total],
+      id: node.key,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
+  /**
+   * Retrieves the tax rate total row.
+   * @returns {ITableRow}
+   */
+  private get taxRateTotalRow(): ITableRow {
+    return this.taxRateTotalRowMapper(this.data.total);
+  }
+
+  /**
+   * Retrieves the tax rates rows.
+   * @returns {ITableRow[]}
+   */
+  private get taxRatesRows(): ITableRow[] {
+    return this.taxRatesTableRowsMapper(this.data.taxRates);
+  }
+
+  /**
+   * Retrieve the table rows.
+   * @returns {ITableRow[]}
+   */
+  public tableRows(): ITableRow[] {
+    return R.compose(
+      R.concat(this.taxRatesRows),
+      R.prepend(this.taxRateTotalRow)
+    )([]);
+  }
+
+  /**
+   * Retrieve the table columns.
+   * @returns {ITableColumn[]}
+   */
+  public tableColumns(): ITableColumn[] {
+    return [
+      {
+        label: 'Tax Name',
+        key: 'taxName',
+      },
+      {
+        label: 'Tax Code',
+        key: 'taxCode',
+      },
+      {
+        label: 'Taxable Amount',
+        key: 'taxableAmount',
+      },
+      {
+        label: 'Tax Rate',
+        key: 'taxRate',
+      },
+    ];
+  }
+}