feat: Computed Net Income under Equity in Balance Sheet report. (#271)

packages/server/package.json

@@ -43,7 +43,7 @@
     "crypto-random-string": "^3.2.0",
     "csurf": "^1.10.0",
     "deep-map": "^2.0.0",
-    "deepdash": "^5.3.7",
+    "deepdash": "^5.3.9",
     "dotenv": "^8.1.0",
     "errorhandler": "^1.5.1",
     "es6-weak-map": "^2.0.3",
@@ -95,6 +95,7 @@
     "rate-limiter-flexible": "^2.1.14",
     "reflect-metadata": "^0.1.13",
     "rtl-detect": "^1.0.4",
+    "source-map-loader": "^4.0.1",
     "ts-transformer-keys": "^0.4.2",
     "tsyringe": "^4.3.0",
     "typedi": "^0.8.0",

packages/server/resources/locales/en.json

@@ -587,6 +587,7 @@
   "balance_sheet.long_term_liabilities": "Long-Term Liabilities",
   "balance_sheet.non_current_liabilities": "Non-Current Liabilities",
   "balance_sheet.equity": "Equity",
+  "balance_sheet.net_income": "Net Income",
 
   "balance_sheet.account_name": "Account name",
   "balance_sheet.total": "Total",

packages/server/src/interfaces/BalanceSheet.ts

@@ -9,6 +9,7 @@ export enum BALANCE_SHEET_SCHEMA_NODE_TYPE {
   AGGREGATE = 'AGGREGATE',
   ACCOUNTS = 'ACCOUNTS',
   ACCOUNT = 'ACCOUNT',
+  NET_INCOME = 'NET_INCOME',
 }
 
 export enum BALANCE_SHEET_NODE_TYPE {
@@ -33,6 +34,7 @@ export enum BALANCE_SHEET_SCHEMA_NODE_ID {
   LOGN_TERM_LIABILITY = 'LOGN_TERM_LIABILITY',
   NON_CURRENT_LIABILITY = 'NON_CURRENT_LIABILITY',
   EQUITY = 'EQUITY',
+  NET_INCOME = 'NET_INCOME',
 }
 
 // Balance sheet query.
@@ -87,7 +89,6 @@ export interface IBalanceSheetDOO {
   meta: IBalanceSheetMeta;
 }
 
-
 export interface IBalanceSheetCommonNode {
   total: IBalanceSheetTotal;
   horizontalTotals?: IBalanceSheetTotal[];
@@ -108,7 +109,7 @@ export interface IBalanceSheetAggregateNode extends IBalanceSheetCommonNode {
   id: string;
   name: string;
   nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE;
-  children?: (IBalanceSheetAggregateNode | IBalanceSheetAccountNode)[];
+  children?: IBalanceSheetDataNode[];
 }
 
 export interface IBalanceSheetTotal {
@@ -118,6 +119,13 @@ export interface IBalanceSheetTotal {
   date?: string | Date;
 }
 
+export interface IBalanceSheetAccountsNode extends IBalanceSheetCommonNode {
+  id: number | string;
+  name: string;
+  nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS;
+  children: IBalanceSheetAccountNode[];
+}
+
 export interface IBalanceSheetAccountNode extends IBalanceSheetCommonNode {
   id: number;
   index: number;
@@ -128,7 +136,17 @@ export interface IBalanceSheetAccountNode extends IBalanceSheetCommonNode {
   children?: IBalanceSheetAccountNode[];
 }
 
-export type IBalanceSheetDataNode = IBalanceSheetAggregateNode;
+export interface IBalanceSheetNetIncomeNode extends IBalanceSheetCommonNode {
+  id: number;
+  name: string;
+  nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME;
+}
+
+export type IBalanceSheetDataNode =
+  | IBalanceSheetAggregateNode
+  | IBalanceSheetAccountNode
+  | IBalanceSheetAccountsNode
+  | IBalanceSheetNetIncomeNode;
 
 export interface IBalanceSheetPercentageAmount {
   amount: number;
@@ -150,9 +168,16 @@ export interface IBalanceSheetSchemaAccountNode {
   accountsTypes: string[];
 }
 
+export interface IBalanceSheetSchemaNetIncomeNode {
+  id: string;
+  name: string;
+  type: BALANCE_SHEET_SCHEMA_NODE_TYPE;
+}
+
 export type IBalanceSheetSchemaNode =
   | IBalanceSheetSchemaAccountNode
-  | IBalanceSheetSchemaAggregateNode;
+  | IBalanceSheetSchemaAggregateNode
+  | IBalanceSheetSchemaNetIncomeNode;
 
 export interface IBalanceSheetDatePeriods {
   assocAccountNodeDatePeriods(node): any;

packages/server/src/interfaces/Ledger.ts

@@ -7,12 +7,14 @@ export interface ILedger {
   filter(cb: (entry: ILedgerEntry) => boolean): ILedger;
 
   whereAccountId(accountId: number): ILedger;
+  whereAccountsIds(accountsIds: number[]): ILedger;
   whereContactId(contactId: number): ILedger;
   whereFromDate(fromDate: Date | string): ILedger;
   whereToDate(toDate: Date | string): ILedger;
   whereCurrencyCode(currencyCode: string): ILedger;
   whereBranch(branchId: number): ILedger;
   whereItem(itemId: number): ILedger;
+  whereProject(projectId: number): ILedger;
 
   getClosingBalance(): number;
   getForeignClosingBalance(): number;
@@ -21,6 +23,9 @@ export interface ILedger {
 
   getContactsIds(): number[];
   getAccountsIds(): number[];
+
+  reverse(): ILedger;
+  isEmpty(): boolean;
 }
 
 export interface ILedgerEntry {

packages/server/src/locales/en.json

@@ -587,6 +587,7 @@
   "balance_sheet.long_term_liabilities": "Long-Term Liabilities",
   "balance_sheet.non_current_liabilities": "Non-Current Liabilities",
   "balance_sheet.equity": "Equity",
+  "balance_sheet.net_income": "Net Income",
 
   "balance_sheet.account_name": "Account name",
   "balance_sheet.total": "Total",

packages/server/src/services/Accounting/Ledger.ts

@@ -51,11 +51,11 @@ export default class Ledger implements ILedger {
 
   /**
    * Filters entries by the given accounts ids then returns a new ledger.
-   * @param {number[]} accountsIds - Accounts ids.
+   * @param {number[]} accountIds 
    * @returns {ILedger}
    */
-  public whereAccountsIds(accountsIds: number[]): ILedger {
+  public whereAccountsIds(accountIds: number[]): ILedger {
-    return this.filter((entry) => accountsIds.indexOf(entry.accountId) !== -1);
+    return this.filter((entry) => accountIds.indexOf(entry.accountId) !== -1);
   }
 
   /**

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

@@ -1,18 +1,10 @@
 import * as R from 'ramda';
-import { defaultTo, isEmpty, sumBy } from 'lodash';
 import FinancialSheet from '../FinancialSheet';
 import {
-  IBalanceSheetAggregateNode,
-  IBalanceSheetAccountNode,
-  BALANCE_SHEET_SCHEMA_NODE_TYPE,
   IBalanceSheetQuery,
   INumberFormatQuery,
-  IAccount,
   IBalanceSheetSchemaNode,
-  IBalanceSheetSchemaAggregateNode,
   IBalanceSheetDataNode,
-  IBalanceSheetSchemaAccountNode,
-  IBalanceSheetCommonNode,
 } from '../../../interfaces';
 import { BalanceSheetSchema } from './BalanceSheetSchema';
 import { BalanceSheetPercentage } from './BalanceSheetPercentage';
@@ -24,8 +16,14 @@ import { FinancialSheetStructure } from '../FinancialSheetStructure';
 import BalanceSheetRepository from './BalanceSheetRepository';
 import { BalanceSheetQuery } from './BalanceSheetQuery';
 import { BalanceSheetFiltering } from './BalanceSheetFiltering';
+import { BalanceSheetNetIncome } from './BalanceSheetNetIncome';
+import { BalanceSheetAggregators } from './BalanceSheetAggregators';
+import { BalanceSheetAccounts } from './BalanceSheetAccounts';
 
 export default class BalanceSheet extends R.compose(
+  BalanceSheetAggregators,
+  BalanceSheetAccounts,
+  BalanceSheetNetIncome,
   BalanceSheetFiltering,
   BalanceSheetDatePeriods,
   BalanceSheetComparsionPreviousPeriod,
@@ -53,6 +51,9 @@ export default class BalanceSheet extends R.compose(
    */
   readonly baseCurrency: string;
 
+  /**
+   * Localization.
+   */
   readonly i18n: any;
 
   /**
@@ -77,216 +78,18 @@ export default class BalanceSheet extends R.compose(
   }
 
   /**
-   * Retrieve the accounts node of accounts types.
+   * Parses report schema nodes.
-   * @param   {string} accountsTypes
+   * @param {IBalanceSheetSchemaNode[]} schema
-   * @returns {IAccount[]}
+   * @returns {IBalanceSheetDataNode[]}
    */
-  private getAccountsByAccountTypes = (accountsTypes: string[]): IAccount[] => {
+  public parseSchemaNodes = (
-    const mapAccountsByTypes = R.map((accountType) =>
+    schema: IBalanceSheetSchemaNode[]
-      defaultTo(this.repository.accountsByType.get(accountType), [])
-    );
-    return R.compose(R.flatten, mapAccountsByTypes)(accountsTypes);
-  };
-
-  /**
-   * Mappes the aggregate schema node type.
-   * @param  {IBalanceSheetSchemaAggregateNode} node - Schema node.
-   * @return {IBalanceSheetAggregateNode}
-   */
-  private reportSchemaAggregateNodeMapper = (
-    node: IBalanceSheetSchemaAggregateNode
-  ): IBalanceSheetAggregateNode => {
-    const total = this.getTotalOfNodes(node.children);
-
-    return {
-      name: this.i18n.__(node.name),
-      id: node.id,
-      nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE,
-      total: this.getTotalAmountMeta(total),
-      children: node.children,
-    };
-  };
-
-  /**
-   * Compose shema aggregate node of balance sheet schema.
-   * @param   {IBalanceSheetSchemaAggregateNode} node
-   * @returns {IBalanceSheetSchemaAggregateNode}
-   */
-  private schemaAggregateNodeCompose = (
-    node: IBalanceSheetSchemaAggregateNode
-  ) => {
-    return R.compose(
-      this.aggregateNodeTotalMapper,
-      this.reportSchemaAggregateNodeMapper
-    )(node);
-  };
-
-  /**
-   * Mappes the account model to report account node.
-   * @param   {IAccount} account
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountNodeMapper = (
-    account: IAccount
-  ): IBalanceSheetAccountNode => {
-    const total = this.repository.totalAccountsLedger
-      .whereAccountId(account.id)
-      .getClosingBalance();
-
-    return {
-      id: account.id,
-      index: account.index,
-      name: account.name,
-      code: account.code,
-      total: this.getAmountMeta(total),
-      nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNT,
-    };
-  };
-
-  /**
-   *
-   * @param   {IAccount} account
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountNodeComposer = (
-    account: IAccount
-  ): IBalanceSheetAccountNode => {
-    return R.compose(
-      R.when(
-        this.query.isPreviousYearActive,
-        this.previousYearAccountNodeComposer
-      ),
-      R.when(
-        this.query.isPreviousPeriodActive,
-        this.previousPeriodAccountNodeComposer
-      ),
-      R.when(
-        this.query.isDatePeriodsColumnsType,
-        this.assocAccountNodeDatePeriods
-      ),
-      this.reportSchemaAccountNodeMapper
-    )(account);
-  };
-
-  /**
-   * Retrieve the total of the given nodes.
-   * @param   {IBalanceSheetCommonNode[]} nodes
-   * @returns {number}
-   */
-  private getTotalOfNodes = (nodes: IBalanceSheetCommonNode[]) => {
-    return sumBy(nodes, 'total.amount');
-  };
-
-  /**
-   * Retrieve the report accounts node by the given accounts types.
-   * @param   {string[]} accountsTypes
-   * @returns {}
-   */
-  private getAccountsNodesByAccountTypes = (accountsTypes: string[]) => {
-    const accounts = this.getAccountsByAccountTypes(accountsTypes);
-
-    return R.compose(R.map(this.reportSchemaAccountNodeComposer))(accounts);
-  };
-
-  /**
-   * Mappes the accounts schema node type.
-   * @param   {IBalanceSheetSchemaNode} node - Schema node.
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountsNodeMapper = (
-    node: IBalanceSheetSchemaAccountNode
-  ): IBalanceSheetAccountNode => {
-    const accounts = this.getAccountsNodesByAccountTypes(node.accountsTypes);
-    const total = this.getTotalOfNodes(accounts);
-
-    return {
-      id: node.id,
-      name: this.i18n.__(node.name),
-      type: node.type,
-      nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
-      children: accounts,
-      total: this.getTotalAmountMeta(total),
-    };
-  };
-
-  /**
-   * Compose account schema node to report node.
-   * @param   {IBalanceSheetSchemaAccountNode} node
-   * @returns {IBalanceSheetAccountNode}
-   */
-  private reportSchemaAccountsNodeComposer = (
-    node: IBalanceSheetSchemaAccountNode
-  ): IBalanceSheetAccountNode => {
-    return R.compose(
-      R.when(
-        this.query.isPreviousYearActive,
-        this.previousYearAggregateNodeComposer
-      ),
-      R.when(
-        this.query.isPreviousPeriodActive,
-        this.previousPeriodAggregateNodeComposer
-      ),
-      R.when(
-        this.query.isDatePeriodsColumnsType,
-        this.assocAccountsNodeDatePeriods
-      ),
-      this.reportSchemaAccountsNodeMapper
-    )(node);
-  };
-
-  /**
-   * Mappes the given report schema node.
-   * @param  {IBalanceSheetSchemaNode} node - Schema node.
-   * @return {IBalanceSheetDataNode}
-   */
-  private reportSchemaNodeMapper = (
-    schemaNode: IBalanceSheetSchemaNode
-  ): IBalanceSheetDataNode => {
-    return R.compose(
-      R.when(
-        this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE),
-        this.schemaAggregateNodeCompose
-      ),
-      R.when(
-        this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS),
-        this.reportSchemaAccountsNodeComposer
-      )
-    )(schemaNode);
-  };
-
-  /**
-   * Mappes the report schema nodes.
-   * @param  {IBalanceSheetSchemaNode[]} nodes -
-   * @return {IBalanceSheetStructureSection[]}
-   */
-  private reportSchemaAccountNodesMapper = (
-    schemaNodes: IBalanceSheetSchemaNode[]
   ): IBalanceSheetDataNode[] => {
-    return this.mapNodesDeepReverse(schemaNodes, this.reportSchemaNodeMapper);
-  };
-
-  /**
-   * Sets total amount that calculated from node children.
-   * @param   {IBalanceSheetSection} node
-   * @returns {IBalanceSheetDataNode}
-   */
-  private aggregateNodeTotalMapper = (
-    node: IBalanceSheetDataNode
-  ): IBalanceSheetDataNode => {
     return R.compose(
-      R.when(
+      this.aggregatesSchemaParser,
-        this.query.isPreviousYearActive,
+      this.netIncomeSchemaParser,
-        this.previousYearAggregateNodeComposer
+      this.accountsSchemaParser
-      ),
+    )(schema) as IBalanceSheetDataNode[];
-      R.when(
-        this.query.isPreviousPeriodActive,
-        this.previousPeriodAggregateNodeComposer
-      ),
-      R.when(
-        this.query.isDatePeriodsColumnsType,
-        this.assocAggregateNodeDatePeriods
-      )
-    )(node);
   };
 
   /**
@@ -299,7 +102,7 @@ export default class BalanceSheet extends R.compose(
     return R.compose(
       this.reportFilterPlugin,
       this.reportPercentageCompose,
-      this.reportSchemaAccountNodesMapper
+      this.parseSchemaNodes
     )(balanceSheetSchema);
   };
 }

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetAccounts.ts

@@ -0,0 +1,182 @@
+import * as R from 'ramda';
+import { defaultTo, toArray } from 'lodash';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+import {
+  BALANCE_SHEET_SCHEMA_NODE_TYPE,
+  IAccount,
+  IBalanceSheetAccountNode,
+  IBalanceSheetAccountsNode,
+  IBalanceSheetDataNode,
+  IBalanceSheetSchemaAccountNode,
+  IBalanceSheetSchemaNode,
+  INumberFormatQuery,
+} from '@/interfaces';
+import { BalanceSheetNetIncome } from './BalanceSheetNetIncome';
+import { BalanceSheetFiltering } from './BalanceSheetFiltering';
+import { BalanceSheetDatePeriods } from './BalanceSheetDatePeriods';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetPercentage } from './BalanceSheetPercentage';
+import { BalanceSheetSchema } from './BalanceSheetSchema';
+import { BalanceSheetBase } from './BalanceSheetBase';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+
+export const BalanceSheetAccounts = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncome,
+    BalanceSheetFiltering,
+    BalanceSheetDatePeriods,
+    BalanceSheetComparsionPreviousPeriod,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetPercentage,
+    BalanceSheetSchema,
+    BalanceSheetBase,
+    FinancialSheetStructure
+  )(Base) {
+    /**
+     * Balance sheet query.
+     * @param {BalanceSheetQuery}
+     */
+    readonly query: BalanceSheetQuery;
+
+    /**
+     * Balance sheet number format query.
+     * @param {INumberFormatQuery}
+     */
+    readonly numberFormat: INumberFormatQuery;
+
+    /**
+     * Base currency of the organization.
+     * @param {string}
+     */
+    readonly baseCurrency: string;
+
+    /**
+     * Localization.
+     */
+    readonly i18n: any;
+
+    /**
+     * Retrieve the accounts node of accounts types.
+     * @param   {string} accountsTypes
+     * @returns {IAccount[]}
+     */
+    private getAccountsByAccountTypes = (
+      accountsTypes: string[]
+    ): IAccount[] => {
+      const mapAccountsByTypes = R.map((accountType) =>
+        defaultTo(this.repository.accountsByType.get(accountType), [])
+      );
+      return R.compose(R.flatten, mapAccountsByTypes)(accountsTypes);
+    };
+
+    /**
+     * Mappes the account model to report account node.
+     * @param   {IAccount} account
+     * @returns {IBalanceSheetAccountNode}
+     */
+    private reportSchemaAccountNodeMapper = (
+      account: IAccount
+    ): IBalanceSheetAccountNode => {
+      const total = this.repository.totalAccountsLedger
+        .whereAccountId(account.id)
+        .getClosingBalance();
+
+      return {
+        id: account.id,
+        index: account.index,
+        name: account.name,
+        code: account.code,
+        total: this.getAmountMeta(total),
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNT,
+      };
+    };
+
+    /**
+     * Mappes the given account model to the balance sheet account node.
+     * @param {IAccount} account
+     * @returns {IBalanceSheetAccountNode}
+     */
+    private reportSchemaAccountNodeComposer = (
+      account: IAccount
+    ): IBalanceSheetAccountNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearActive,
+          this.previousYearAccountNodeComposer
+        ),
+        R.when(
+          this.query.isPreviousPeriodActive,
+          this.previousPeriodAccountNodeComposer
+        ),
+        R.when(
+          this.query.isDatePeriodsColumnsType,
+          this.assocAccountNodeDatePeriods
+        ),
+        this.reportSchemaAccountNodeMapper
+      )(account);
+    };
+
+    // -----------------------------
+    // - Accounts Node Praser
+    // -----------------------------
+    /**
+     * Retrieve the report accounts node by the given accounts types.
+     * @param {string[]} accountsTypes
+     * @returns {IBalanceSheetAccountNode[]}
+     */
+    private getAccountsNodesByAccountTypes = (
+      accountsTypes: string[]
+    ): IBalanceSheetAccountNode[] => {
+      const accounts = this.getAccountsByAccountTypes(accountsTypes);
+      return R.map(this.reportSchemaAccountNodeComposer, accounts);
+    };
+
+    /**
+     * Mappes the accounts schema node type.
+     * @param   {IBalanceSheetSchemaNode} node - Schema node.
+     * @returns {IBalanceSheetAccountNode}
+     */
+    private reportSchemaAccountsNodeMapper = (
+      node: IBalanceSheetSchemaAccountNode
+    ): IBalanceSheetAccountsNode => {
+      const accounts = this.getAccountsNodesByAccountTypes(node.accountsTypes);
+      const children = toArray(node?.children);
+
+      return {
+        id: node.id,
+        name: this.i18n.__(node.name),
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
+        type: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
+        children: [...accounts, ...children],
+        total: this.getTotalAmountMeta(0),
+      };
+    };
+
+    /**
+     * Mappes the given report schema node.
+     * @param {IBalanceSheetSchemaNode | IBalanceSheetDataNode} node - Schema node.
+     * @return {IBalanceSheetSchemaNode | IBalanceSheetDataNode}
+     */
+    private reportAccountSchemaParser = (
+      node: IBalanceSheetSchemaNode | IBalanceSheetDataNode
+    ): IBalanceSheetSchemaNode | IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS),
+          this.reportSchemaAccountsNodeMapper
+        )
+      )(node);
+    };
+
+    /**
+     * Parses the report accounts schema nodes.
+     * @param {IBalanceSheetSchemaNode[]} nodes -
+     * @return {IBalanceSheetStructureSection[]}
+     */
+    public accountsSchemaParser = (
+      nodes: (IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]
+    ): (IBalanceSheetDataNode | IBalanceSheetSchemaNode)[] => {
+      return this.mapNodesDeepReverse(nodes, this.reportAccountSchemaParser);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetAggregators.ts

@@ -0,0 +1,142 @@
+import * as R from 'ramda';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+import {
+  BALANCE_SHEET_SCHEMA_NODE_TYPE,
+  IBalanceSheetAggregateNode,
+  IBalanceSheetDataNode,
+  IBalanceSheetSchemaAggregateNode,
+  IBalanceSheetSchemaNode,
+  INumberFormatQuery,
+} from '@/interfaces';
+import { BalanceSheetDatePeriods } from './BalanceSheetDatePeriods';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetPercentage } from './BalanceSheetPercentage';
+import { BalanceSheetSchema } from './BalanceSheetSchema';
+import { BalanceSheetBase } from './BalanceSheetBase';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+
+export const BalanceSheetAggregators = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetDatePeriods,
+    BalanceSheetComparsionPreviousPeriod,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetPercentage,
+    BalanceSheetSchema,
+    BalanceSheetBase,
+    FinancialSheetStructure
+  )(Base) {
+    /**
+     * Balance sheet query.
+     * @param {BalanceSheetQuery}
+     */
+    readonly query: BalanceSheetQuery;
+
+    /**
+     * Balance sheet number format query.
+     * @param {INumberFormatQuery}
+     */
+    readonly numberFormat: INumberFormatQuery;
+
+    /**
+     * Base currency of the organization.
+     * @param {string}
+     */
+    readonly baseCurrency: string;
+
+    /**
+     * Localization.
+     */
+    readonly i18n: any;
+
+    /**
+     * Sets total amount that calculated from node children.
+     * @param {IBalanceSheetSection} node
+     * @returns {IBalanceSheetDataNode}
+     */
+    private aggregateNodeTotalMapper = (
+      node: IBalanceSheetDataNode
+    ): IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearActive,
+          this.previousYearAggregateNodeComposer
+        ),
+        R.when(
+          this.query.isPreviousPeriodActive,
+          this.previousPeriodAggregateNodeComposer
+        ),
+        R.when(
+          this.query.isDatePeriodsColumnsType,
+          this.assocAggregateNodeDatePeriods
+        )
+      )(node);
+    };
+
+    /**
+     * Mappes the aggregate schema node type.
+     * @param  {IBalanceSheetSchemaAggregateNode} node - Schema node.
+     * @return {IBalanceSheetAggregateNode}
+     */
+    private reportSchemaAggregateNodeMapper = (
+      node: IBalanceSheetSchemaAggregateNode
+    ): IBalanceSheetAggregateNode => {
+      const total = this.getTotalOfNodes(node.children);
+
+      return {
+        name: this.i18n.__(node.name),
+        id: node.id,
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE,
+        type: BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE,
+        total: this.getTotalAmountMeta(total),
+        children: node.children,
+      };
+    };
+
+    /**
+     * Compose shema aggregate node of balance sheet schema.
+     * @param   {IBalanceSheetSchemaAggregateNode} node
+     * @returns {IBalanceSheetSchemaAggregateNode}
+     */
+    private schemaAggregateNodeCompose = (
+      node: IBalanceSheetSchemaAggregateNode
+    ) => {
+      return R.compose(
+        this.aggregateNodeTotalMapper,
+        this.reportSchemaAggregateNodeMapper
+      )(node);
+    };
+
+    /**
+     * Mappes the given report schema node.
+     * @param  {IBalanceSheetSchemaNode} node - Schema node.
+     * @return {IBalanceSheetDataNode}
+     */
+    private reportAggregateSchemaParser = (
+      node: IBalanceSheetSchemaNode
+    ): IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.AGGREGATE),
+          this.schemaAggregateNodeCompose
+        ),
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS),
+          this.schemaAggregateNodeCompose
+        )
+      )(node);
+    };
+
+    /**
+     * Mappes the report schema nodes.
+     * @param  {IBalanceSheetSchemaNode[]} nodes -
+     * @return {IBalanceSheetStructureSection[]}
+     */
+    public aggregatesSchemaParser = (
+      nodes: (IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]
+    ): (IBalanceSheetDataNode | IBalanceSheetSchemaNode)[] => {
+      return this.mapNodesDeepReverse(nodes, this.reportAggregateSchemaParser);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetComparsionPreviousPeriod.ts

@@ -6,6 +6,7 @@ import {
   IBalanceSheetAggregateNode,
   IBalanceSheetTotal,
   IBalanceSheetCommonNode,
+  IBalanceSheetComparsions,
 } from '@/interfaces';
 import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
 import { FinancialHorizTotals } from '../FinancialHorizTotals';

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetComparsionPreviousYear.ts

@@ -156,13 +156,14 @@ export const BalanceSheetComparsionPreviousYear = (Base: any) =>
      * @param   {IBalanceSheetCommonNode} node
      * @returns {IBalanceSheetCommonNode}
      */
-    private assocPreviousYearAggregateHorizNode = (
+    public assocPreviousYearAggregateHorizNode = (
       node: IBalanceSheetCommonNode
-    ) => {
+    ): IBalanceSheetCommonNode => {
       const horizontalTotals = R.addIndex(R.map)(
         this.previousYearAggregateHorizNodeComposer(node),
         node.horizontalTotals
-      );
+      ) as IBalanceSheetTotal[];
+
       return R.assoc('horizontalTotals', horizontalTotals, node);
     };
 
@@ -258,12 +259,11 @@ export const BalanceSheetComparsionPreviousYear = (Base: any) =>
     // ------------------------------
     // # Horizontal Nodes - Aggregate.
     // ------------------------------
-
     /**
      * Detarmines whether the given node has horizontal totals.
      * @param   {IBalanceSheetCommonNode} node
      * @returns {boolean}
      */
-    private isNodeHasHorizontalTotals = (node: IBalanceSheetCommonNode) =>
+    public isNodeHasHorizontalTotals = (node: IBalanceSheetCommonNode) =>
       !isEmpty(node.horizontalTotals);
   };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetFilter.ts

@@ -1 +0,0 @@
-

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncome.ts

@@ -0,0 +1,226 @@
+import * as R from 'ramda';
+import {
+  BALANCE_SHEET_SCHEMA_NODE_TYPE,
+  IBalanceSheetDataNode,
+  IBalanceSheetNetIncomeNode,
+  IBalanceSheetSchemaNetIncomeNode,
+  IBalanceSheetSchemaNode,
+  IBalanceSheetTotalPeriod,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomePP } from './BalanceSheetNetIncomePP';
+import { BalanceSheetNetIncomePY } from './BalanceSheetNetIncomePY';
+
+export const BalanceSheetNetIncome = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomePP,
+    BalanceSheetNetIncomePY,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    /**
+     * Retrieves the closing balance of income accounts.
+     * @returns {number}
+     */
+    private getIncomeTotal = () => {
+      const closeingBalance = this.repository.incomeLedger.getClosingBalance();
+      return closeingBalance;
+    };
+
+    /**
+     * Retrieves the closing balance of expenses accounts.
+     * @returns {number}
+     */
+    private getExpensesTotal = () => {
+      const closingBalance = this.repository.expensesLedger.getClosingBalance();
+      return closingBalance;
+    };
+
+    /**
+     * Retrieves the total net income.
+     * @returns {number}
+     */
+    protected getNetIncomeTotal = () => {
+      const income = this.getIncomeTotal();
+      const expenses = this.getExpensesTotal();
+
+      return income - expenses;
+    };
+
+    /**
+     * Mappes the aggregate schema node type.
+     * @param  {IBalanceSheetSchemaNetIncomeNode} node - Schema node.
+     * @return {IBalanceSheetAggregateNode}
+     */
+    protected schemaNetIncomeNodeMapper = (
+      node: IBalanceSheetSchemaNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const total = this.getNetIncomeTotal();
+
+      return {
+        id: node.id,
+        name: this.i18n.__(node.name),
+        nodeType: BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME,
+        total: this.getTotalAmountMeta(total),
+      };
+    };
+
+    /**
+     * Mapps the net income shcema node to report node.
+     * @param {IBalanceSheetSchemaNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    protected schemaNetIncomeNodeCompose = (
+      node: IBalanceSheetSchemaNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearActive,
+          this.previousYearNetIncomeNodeCompose
+        ),
+        R.when(
+          this.query.isPreviousPeriodActive,
+          this.previousPeriodNetIncomeNodeCompose
+        ),
+        R.when(
+          this.query.isDatePeriodsColumnsType,
+          this.assocNetIncomeDatePeriodsNode
+        ),
+        this.schemaNetIncomeNodeMapper
+      )(node);
+    };
+
+    // --------------------------------
+    // # Date Periods
+    // --------------------------------
+    /**
+     * Retreives total income of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getIncomeDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.incomePeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.incomePeriodsOpeningAccountsLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieves total expense of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getExpensesDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.expensesPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.expensesOpeningAccountLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieve the given net income date period total.
+     * @param {number} accountId
+     * @param {Date} toDate
+     * @returns {number}
+     */
+    private getNetIncomeDatePeriodTotal = (toDate: Date): number => {
+      const income = this.getIncomeDatePeriodTotal(toDate);
+      const expense = this.getExpensesDatePeriodTotal(toDate);
+
+      return income - expense;
+    };
+
+    /**
+     * Retrieves the net income date period node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @param {Date} fromDate
+     * @param {Date} toDate
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodNode = (
+      node: IBalanceSheetNetIncomeNode,
+      fromDate: Date,
+      toDate: Date
+    ): IBalanceSheetTotalPeriod => {
+      const periodTotal = this.getNetIncomeDatePeriodTotal(toDate);
+
+      return this.getDatePeriodTotalMeta(periodTotal, fromDate, toDate);
+    };
+
+    /**
+     * Retrieve total date periods of the given net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetTotalPeriod[] => {
+      return this.getReportNodeDatePeriods(
+        node,
+        this.getNetIncomeDatePeriodNode
+      );
+    };
+
+    /**
+     * Assoc total date periods to net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    public assocNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const datePeriods = this.getNetIncomeDatePeriodsNode(node);
+
+      return R.assoc('horizontalTotals', datePeriods, node);
+    };
+
+    // -----------------------------
+    // - Net Income Nodes Praser
+    // -----------------------------
+    /**
+     * Mappes the given report schema node.
+     * @param  {IBalanceSheetSchemaNode} node - Schema node.
+     * @return {IBalanceSheetDataNode}
+     */
+    private reportNetIncomeNodeSchemaParser = (
+      schemaNode: IBalanceSheetSchemaNode
+    ): IBalanceSheetDataNode => {
+      return R.compose(
+        R.when(
+          this.isSchemaNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME),
+          this.schemaNetIncomeNodeCompose
+        )
+      )(schemaNode);
+    };
+
+    /**
+     * Parses the report net income schema nodes.
+     * @param {(IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]} nodes -
+     * @return {IBalanceSheetDataNode[]}
+     */
+    public netIncomeSchemaParser = (
+      nodes: (IBalanceSheetSchemaNode | IBalanceSheetDataNode)[]
+    ): IBalanceSheetDataNode[] => {
+      return this.mapNodesDeep(nodes, this.reportNetIncomeNodeSchemaParser);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomeDatePeriods.ts

@@ -0,0 +1,120 @@
+import * as R from 'ramda';
+import {
+  IBalanceSheetNetIncomeNode,
+  IBalanceSheetTotalPeriod,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomePP } from './BalanceSheetNetIncomePP';
+import { BalanceSheetNetIncomePY } from './BalanceSheetNetIncomePY';
+
+export const BalanceSheetNetIncomeDatePeriods = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomePP,
+    BalanceSheetNetIncomePY,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    // --------------------------------
+    // # Date Periods
+    // --------------------------------
+    /**
+     * Retreives total income of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getIncomeDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.incomePeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.incomePeriodsOpeningAccountsLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieves total expense of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getExpensesDatePeriodTotal = (toDate: Date): number => {
+      const periodTotalBetween = this.repository.expensesPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const periodOpening =
+        this.repository.expensesOpeningAccountLedger.getClosingBalance();
+
+      return periodOpening + periodTotalBetween;
+    };
+
+    /**
+     * Retrieve the given net income date period total.
+     * @param {number} accountId
+     * @param {Date} toDate
+     * @returns {number}
+     */
+    private getNetIncomeDatePeriodTotal = (toDate: Date): number => {
+      const income = this.getIncomeDatePeriodTotal(toDate);
+      const expense = this.getExpensesDatePeriodTotal(toDate);
+
+      return income - expense;
+    };
+
+    /**
+     * Retrieves the net income date period node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @param {Date} fromDate
+     * @param {Date} toDate
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodNode = (
+      node: IBalanceSheetNetIncomeNode,
+      fromDate: Date,
+      toDate: Date
+    ): IBalanceSheetTotalPeriod => {
+      const periodTotal = this.getNetIncomeDatePeriodTotal(toDate);
+
+      return this.getDatePeriodTotalMeta(periodTotal, fromDate, toDate);
+    };
+
+    /**
+     * Retrieve total date periods of the given net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    private getNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetTotalPeriod[] => {
+      return this.getReportNodeDatePeriods(
+        node,
+        this.getNetIncomeDatePeriodNode
+      );
+    };
+
+    /**
+     * Assoc total date periods to net income node.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    public assocNetIncomeDatePeriodsNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const datePeriods = this.getNetIncomeDatePeriodsNode(node);
+
+      return R.assoc('horizontalTotals', datePeriods, node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomeDatePeriodsPP.ts

@@ -0,0 +1,127 @@
+import * as R from 'ramda';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import { IBalanceSheetNetIncomeNode, IBalanceSheetTotal } from '@/interfaces';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import BalanceSheetRepository from './BalanceSheetRepository';
+
+export const BalanceSheetNetIncomeDatePeriodsPP = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    query: BalanceSheetQuery;
+    repository: BalanceSheetRepository;
+
+    /**
+     * Retrieves the PY total income of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @return {number}
+     */
+    private getPPIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.incomePPPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.incomePPPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieves the PY total expense of the given date period.
+     * @param {number} accountId -
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getPPExpenseDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.expensePPPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.expensePPPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieve the given net income total of the given period.
+     * @param {number} accountId - Account id.
+     * @param {Date} toDate - To date.
+     * @returns {number}
+     */
+    private getPPNetIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const income = this.getPPIncomeDatePeriodTotal(toDate);
+      const expense = this.getPPExpenseDatePeriodTotal(toDate);
+
+      return income - expense;
+    });
+
+    /**
+     * Assoc preivous period to account horizontal total node.
+     * @param {IBalanceSheetAccountNode} node
+     * @returns {}
+     */
+    private assocPreviousPeriodNetIncomeHorizTotal = R.curry(
+      (node: IBalanceSheetNetIncomeNode, totalNode) => {
+        const total = this.getPPNetIncomeDatePeriodTotal(
+          totalNode.previousPeriodToDate.date
+        );
+        return R.assoc('previousPeriod', this.getAmountMeta(total), totalNode);
+      }
+    );
+
+    /**
+     * Compose previous period to aggregate horizontal nodes.
+     * @param   {IBalanceSheetTotal} node
+     * @returns {IBalanceSheetTotal}
+     */
+    private previousPeriodNetIncomeHorizNodeComposer = R.curry(
+      (
+        node: IBalanceSheetNetIncomeNode,
+        horiontalTotalNode: IBalanceSheetTotal
+      ): IBalanceSheetTotal => {
+        return R.compose(
+          R.when(
+            this.query.isPreviousPeriodPercentageActive,
+            this.assocPreviousPeriodTotalPercentageNode
+          ),
+          R.when(
+            this.query.isPreviousPeriodChangeActive,
+            this.assocPreviousPeriodTotalChangeNode
+          ),
+          R.when(
+            this.query.isPreviousPeriodActive,
+            this.assocPreviousPeriodNetIncomeHorizTotal(node)
+          ),
+          R.when(
+            this.query.isPreviousPeriodActive,
+            this.assocPreviousPeriodHorizNodeFromToDates(
+              this.query.displayColumnsBy
+            )
+          )
+        )(horiontalTotalNode);
+      }
+    );
+
+    /**
+     * Associate the PP to net income horizontal nodes.
+     * @param   {IBalanceSheetCommonNode} node
+     * @returns {IBalanceSheetCommonNode}
+     */
+    public assocPreviousPeriodNetIncomeHorizNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const horizontalTotals = R.addIndex(R.map)(
+        this.previousPeriodNetIncomeHorizNodeComposer(node),
+        node.horizontalTotals
+      ) as IBalanceSheetTotal[];
+
+      return R.assoc('horizontalTotals', horizontalTotals, node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomeDatePeriodsPY.ts

@@ -0,0 +1,122 @@
+import * as R from 'ramda';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import { IBalanceSheetNetIncomeNode, IBalanceSheetTotal } from '@/interfaces';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import BalanceSheetRepository from './BalanceSheetRepository';
+
+export const BalanceSheetNetIncomeDatePeriodsPY = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetComparsionPreviousYear,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    query: BalanceSheetQuery;
+    repository: BalanceSheetRepository;
+
+    /**
+     * Retrieves the PY total income of the given date period.
+     * @param {Date} toDate -
+     * @return {number}
+     */
+    private getPYIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.incomePYPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.incomePYPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieves the PY total expense of the given date period.
+     * @param {Date} toDate -
+     * @returns {number}
+     */
+    private getPYExpenseDatePeriodTotal = R.curry((toDate: Date) => {
+      const PYPeriodsTotal = this.repository.expensePYPeriodsAccountsLedger
+        .whereToDate(toDate)
+        .getClosingBalance();
+
+      const PYPeriodsOpeningTotal =
+        this.repository.expensePYPeriodsOpeningAccountLedger.getClosingBalance();
+
+      return PYPeriodsOpeningTotal + PYPeriodsTotal;
+    });
+
+    /**
+     * Retrieve the given net income total of the given period.
+     * @param {Date} toDate - To date.
+     * @returns {number}
+     */
+    private getPYNetIncomeDatePeriodTotal = R.curry((toDate: Date) => {
+      const income = this.getPYIncomeDatePeriodTotal(toDate);
+      const expense = this.getPYExpenseDatePeriodTotal(toDate);
+
+      return income - expense;
+    });
+
+    /**
+     * Assoc preivous year to account horizontal total node.
+     * @param {IBalanceSheetAccountNode} node
+     * @returns {}
+     */
+    private assocPreviousYearNetIncomeHorizTotal = R.curry(
+      (node: IBalanceSheetNetIncomeNode, totalNode) => {
+        const total = this.getPYNetIncomeDatePeriodTotal(
+          totalNode.previousYearToDate.date
+        );
+        return R.assoc('previousYear', this.getAmountMeta(total), totalNode);
+      }
+    );
+
+    /**
+     * Compose PY to net income horizontal nodes.
+     * @param {IBalanceSheetTotal} node
+     * @returns {IBalanceSheetTotal}
+     */
+    private previousYearNetIncomeHorizNodeComposer = R.curry(
+      (
+        node: IBalanceSheetNetIncomeNode,
+        horiontalTotalNode: IBalanceSheetTotal
+      ): IBalanceSheetTotal => {
+        return R.compose(
+          R.when(
+            this.query.isPreviousYearPercentageActive,
+            this.assocPreviousYearTotalPercentageNode
+          ),
+          R.when(
+            this.query.isPreviousYearChangeActive,
+            this.assocPreviousYearTotalChangeNode
+          ),
+          R.when(
+            this.query.isPreviousYearActive,
+            this.assocPreviousYearNetIncomeHorizTotal(node)
+          ),
+          R.when(
+            this.query.isPreviousYearActive,
+            this.assocPreviousYearHorizNodeFromToDates
+          )
+        )(horiontalTotalNode);
+      }
+    );
+
+    /**
+     * Associate the PY to net income horizontal nodes.
+     * @param   {IBalanceSheetCommonNode} node
+     * @returns {IBalanceSheetCommonNode}
+     */
+    public assocPreviousYearNetIncomeHorizNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const horizontalTotals = R.addIndex(R.map)(
+        this.previousYearNetIncomeHorizNodeComposer(node),
+        node.horizontalTotals
+      ) as IBalanceSheetTotal[];
+
+      return R.assoc('horizontalTotals', horizontalTotals, node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomePP.ts

@@ -0,0 +1,74 @@
+import * as R from 'ramda';
+import {
+  IBalanceSheetDataNode,
+  IBalanceSheetNetIncomeNode,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomeDatePeriodsPP } from './BalanceSheetNetIncomeDatePeriodsPP';
+
+export const BalanceSheetNetIncomePP = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomeDatePeriodsPP,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    // -------------------------------
+    // # Previous Period (PP)
+    // -------------------------------
+    /**
+     * Retrieves the PP net income.
+     * @returns {}
+     */
+    protected getPreviousPeriodNetIncome = () => {
+      const income = this.repository.incomePPAccountsLedger.getClosingBalance();
+      const expense =
+        this.repository.expensePPAccountsLedger.getClosingBalance();
+
+      return income - expense;
+    };
+
+    /**
+     * Associates the previous period to account node.
+     * @param {IBalanceSheetDataNode} node
+     * @returns {IBalanceSheetDataNode}
+     */
+    protected assocPreviousPeriodNetIncomeNode = (
+      node: IBalanceSheetDataNode
+    ): IBalanceSheetDataNode => {
+      const total = this.getPreviousPeriodNetIncome();
+
+      return R.assoc('previousPeriod', this.getAmountMeta(total), node);
+    };
+
+    /**
+     * Previous period account node composer.
+     * @param {IBalanceSheetNetIncomeNode} node
+     * @returns {IBalanceSheetNetIncomeNode}
+     */
+    protected previousPeriodNetIncomeNodeCompose = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      return R.compose(
+        R.when(
+          this.isNodeHasHorizTotals,
+          this.assocPreviousPeriodNetIncomeHorizNode
+        ),
+        R.when(
+          this.query.isPreviousPeriodPercentageActive,
+          this.assocPreviousPeriodPercentageNode
+        ),
+        R.when(
+          this.query.isPreviousPeriodChangeActive,
+          this.assocPreviousPeriodChangeNode
+        ),
+        this.assocPreviousPeriodNetIncomeNode
+      )(node);
+    };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetNetIncomePY.ts

@@ -0,0 +1,79 @@
+import * as R from 'ramda';
+import {
+  IBalanceSheetDataNode,
+  IBalanceSheetNetIncomeNode,
+} from '@/interfaces';
+import { BalanceSheetComparsionPreviousYear } from './BalanceSheetComparsionPreviousYear';
+import { BalanceSheetComparsionPreviousPeriod } from './BalanceSheetComparsionPreviousPeriod';
+import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
+import { FinancialHorizTotals } from '../FinancialHorizTotals';
+import BalanceSheetRepository from './BalanceSheetRepository';
+import { BalanceSheetQuery } from './BalanceSheetQuery';
+import { BalanceSheetNetIncomeDatePeriodsPY } from './BalanceSheetNetIncomeDatePeriodsPY';
+
+export const BalanceSheetNetIncomePY = (Base: any) =>
+  class extends R.compose(
+    BalanceSheetNetIncomeDatePeriodsPY,
+    BalanceSheetComparsionPreviousYear,
+    BalanceSheetComparsionPreviousPeriod,
+    FinancialPreviousPeriod,
+    FinancialHorizTotals
+  )(Base) {
+    private repository: BalanceSheetRepository;
+    private query: BalanceSheetQuery;
+
+    // ------------------------------
+    // # Previous Year (PY)
+    // ------------------------------
+    /**
+     * Retrieves the previous year (PY) net income.
+     * @returns {number}
+     */
+    protected getPreviousYearNetIncome = () => {
+      const income =
+        this.repository.incomePYTotalAccountsLedger.getClosingBalance();
+      const expense =
+        this.repository.expensePYTotalAccountsLedger.getClosingBalance();
+
+      return income - expense;
+    };
+
+    /**
+     * Assoc previous year on aggregate node.
+     * @param {IBalanceSheetAccountNode} node
+     * @returns {IBalanceSheetAccountNode}
+     */
+    protected assocPreviousYearNetIncomeNode = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      const total = this.getPreviousYearNetIncome();
+
+      return R.assoc('previousYear', this.getTotalAmountMeta(total), node);
+    };
+
+    /**
+     * Assoc previous year attributes to aggregate node.
+     * @param   {IBalanceSheetAccountNode} node
+     * @returns {IBalanceSheetAccountNode}
+     */
+    protected previousYearNetIncomeNodeCompose = (
+      node: IBalanceSheetNetIncomeNode
+    ): IBalanceSheetNetIncomeNode => {
+      return R.compose(
+        R.when(
+          this.query.isPreviousYearPercentageActive,
+          this.assocPreviousYearTotalPercentageNode
+        ),
+        R.when(
+          this.query.isPreviousYearChangeActive,
+          this.assocPreviousYearTotalChangeNode
+        ),
+        // Associate the PY to date periods horizontal nodes.
+        R.when(
+          this.isNodeHasHorizontalTotals,
+          this.assocPreviousYearNetIncomeHorizNode
+        ),
+        this.assocPreviousYearNetIncomeNode
+      )(node);
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetQuery.ts

@@ -12,26 +12,31 @@ export class BalanceSheetQuery extends R.compose(FinancialDateRanges)(
    * @param {IBalanceSheetQuery}
    */
   public readonly query: IBalanceSheetQuery;
+
   /**
    * Previous year to date.
    * @param {Date}
    */
   public readonly PYToDate: Date;
+
   /**
    * Previous year from date.
    * @param {Date}
    */
   public readonly PYFromDate: Date;
+
   /**
    * Previous period to date.
    * @param {Date}
    */
   public readonly PPToDate: Date;
+
   /**
    * Previous period from date.
    * @param {Date}
    */
   public readonly PPFromDate: Date;
+
   /**
    * Constructor method
    * @param {IBalanceSheetQuery} query

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetRepository.ts

@@ -3,6 +3,7 @@ import * as R from 'ramda';
 import { Knex } from 'knex';
 import { isEmpty } from 'lodash';
 import {
+  IAccount,
   IAccountTransactionsGroupBy,
   IBalanceSheetQuery,
   ILedger,
@@ -11,9 +12,12 @@ import { transformToMapBy } from 'utils';
 import Ledger from '@/services/Accounting/Ledger';
 import { BalanceSheetQuery } from './BalanceSheetQuery';
 import { FinancialDatePeriods } from '../FinancialDatePeriods';
+import { ACCOUNT_PARENT_TYPE, ACCOUNT_TYPE } from '@/data/AccountTypes';
+import { BalanceSheetRepositoryNetIncome } from './BalanceSheetRepositoryNetIncome';
 
 @Service()
 export default class BalanceSheetRepository extends R.compose(
+  BalanceSheetRepositoryNetIncome,
   FinancialDatePeriods
 )(class {}) {
   /**
@@ -65,8 +69,22 @@ export default class BalanceSheetRepository extends R.compose(
    */
   public readonly PPFromDate: Date;
 
+  /**
+   * Total closing accounts ledger.
+   * @param {Ledger}
+   */
   public totalAccountsLedger: Ledger;
 
+  /**
+   * Total income accounts ledger.
+   */
+  public incomeLedger: Ledger;
+
+  /**
+   * Total expense accounts ledger.
+   */
+  public expensesLedger: Ledger;
+
   /**
    * Transactions group type.
    * @param {IAccountTransactionsGroupBy}
@@ -171,6 +189,8 @@ export default class BalanceSheetRepository extends R.compose(
     ) {
       await this.initPeriodsPreviousPeriod();
     }
+    //
+    await this.asyncInitializeNetIncome();
   };
 
   // ----------------------------
@@ -181,6 +201,7 @@ export default class BalanceSheetRepository extends R.compose(
 
     this.accounts = accounts;
     this.accountsByType = transformToMapBy(accounts, 'accountType');
+    this.accountsByParentType = transformToMapBy(accounts, 'accountParentType');
   };
 
   // ----------------------------
@@ -309,14 +330,15 @@ export default class BalanceSheetRepository extends R.compose(
 
   /**
    * Closing accounts date periods.
-   * @param openingDate
+   * @param {Date} fromDate
-   * @param datePeriodsType
+   * @param {Date} toDate
+   * @param {string} datePeriodsType
    * @returns
    */
   public accountsDatePeriods = async (
     fromDate: Date,
     toDate: Date,
-    datePeriodsType
+    datePeriodsType: string
   ) => {
     const { AccountTransaction } = this.models;
 
@@ -336,6 +358,7 @@ export default class BalanceSheetRepository extends R.compose(
 
   /**
    * Retrieve the opening balance transactions of the report.
+   * @param {Date|string} openingDate -
    */
   public closingAccountsTotal = async (openingDate: Date | string) => {
     const { AccountTransaction } = this.models;

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetRepositoryNetIncome.ts

@@ -0,0 +1,222 @@
+import * as R from 'ramda';
+import { IAccount, ILedger } from '@/interfaces';
+import { FinancialDatePeriods } from '../FinancialDatePeriods';
+import { ACCOUNT_PARENT_TYPE } from '@/data/AccountTypes';
+
+export const BalanceSheetRepositoryNetIncome = (Base) =>
+  class extends R.compose(FinancialDatePeriods)(Base) {
+    // -----------------------
+    // # Net Income
+    // -----------------------
+    public incomeAccounts: IAccount[];
+    public incomeAccountsIds: number[];
+
+    public expenseAccounts: IAccount[];
+    public expenseAccountsIds: number[];
+
+    public incomePeriodsAccountsLedger: ILedger;
+    public incomePeriodsOpeningAccountsLedger: ILedger;
+    public expensesPeriodsAccountsLedger: ILedger;
+    public expensesOpeningAccountLedger: ILedger;
+
+    public incomePPAccountsLedger: ILedger;
+    public expensePPAccountsLedger: ILedger;
+
+    public incomePPPeriodsAccountsLedger: ILedger;
+    public incomePPPeriodsOpeningAccountLedger: ILedger;
+    public expensePPPeriodsAccountsLedger: ILedger;
+    public expensePPPeriodsOpeningAccountLedger: ILedger;
+
+    public incomePYTotalAccountsLedger: ILedger;
+    public expensePYTotalAccountsLedger: ILedger;
+
+    public incomePYPeriodsAccountsLedger: ILedger;
+    public incomePYPeriodsOpeningAccountLedger: ILedger;
+    public expensePYPeriodsAccountsLedger: ILedger;
+    public expensePYPeriodsOpeningAccountLedger: ILedger;
+
+    /**
+     * Async initialize.
+     * @returns {Promise<void>}
+     */
+    public asyncInitializeNetIncome = async () => {
+      await this.initAccounts();
+      await this.initAccountsTotalLedger();
+
+      // Net Income
+      this.initIncomeAccounts();
+      this.initExpenseAccounts();
+
+      this.initIncomeTotalLedger();
+      this.initExpensesTotalLedger();
+
+      // Date periods
+      if (this.query.isDatePeriodsColumnsType()) {
+        this.initNetIncomeDatePeriods();
+      }
+      // Previous Year (PY).
+      if (this.query.isPreviousYearActive()) {
+        this.initNetIncomePreviousYear();
+      }
+      // Previous Period (PP).
+      if (this.query.isPreviousPeriodActive()) {
+        this.initNetIncomePreviousPeriod();
+      }
+      // Previous Year (PY) / Date Periods.
+      if (
+        this.query.isPreviousYearActive() &&
+        this.query.isDatePeriodsColumnsType()
+      ) {
+        this.initNetIncomePeriodsPreviewYear();
+      }
+      // Previous Period (PP) / Date Periods.
+      if (
+        this.query.isPreviousPeriodActive() &&
+        this.query.isDatePeriodsColumnsType()
+      ) {
+        this.initNetIncomePeriodsPreviousPeriod();
+      }
+    };
+
+    // ----------------------------
+    // # Net Income
+    // ----------------------------
+    /**
+     * Initialize income accounts.
+     */
+    private initIncomeAccounts = () => {
+      const incomeAccounts = this.accountsByParentType.get(
+        ACCOUNT_PARENT_TYPE.INCOME
+      );
+      const incomeAccountsIds = incomeAccounts.map((a) => a.id);
+
+      this.incomeAccounts = incomeAccounts;
+      this.incomeAccountsIds = incomeAccountsIds;
+    };
+
+    /**
+     * Initialize expense accounts.
+     */
+    private initExpenseAccounts = () => {
+      const expensesAccounts = this.accountsByParentType.get(
+        ACCOUNT_PARENT_TYPE.EXPENSE
+      );
+      const expensesAccountsIds = expensesAccounts.map((a) => a.id);
+
+      this.expenseAccounts = expensesAccounts;
+      this.expenseAccountsIds = expensesAccountsIds;
+    };
+
+    /**
+     * Initialize the income total ledger.
+     */
+    private initIncomeTotalLedger = (): void => {
+      // Inject to the repository.
+      this.incomeLedger = this.totalAccountsLedger.whereAccountsIds(
+        this.incomeAccountsIds
+      );
+    };
+
+    /**
+     * Initialize the expenses total ledger.
+     */
+    private initExpensesTotalLedger = (): void => {
+      this.expensesLedger = this.totalAccountsLedger.whereAccountsIds(
+        this.expenseAccountsIds
+      );
+    };
+
+    // ----------------------------
+    // # Net Income - Date Periods
+    // ----------------------------
+    /**
+     * Initialize the net income date periods.
+     */
+    public initNetIncomeDatePeriods = () => {
+      this.incomePeriodsAccountsLedger =
+        this.periodsAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.incomePeriodsOpeningAccountsLedger =
+        this.periodsOpeningAccountLedger.whereAccountsIds(
+          this.incomeAccountsIds
+        );
+
+      this.expensesPeriodsAccountsLedger =
+        this.periodsAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+
+      this.expensesOpeningAccountLedger =
+        this.periodsOpeningAccountLedger.whereAccountsIds(
+          this.expenseAccountsIds
+        );
+    };
+
+    // ----------------------------
+    // # Net Income - Previous Period
+    // ----------------------------
+    /**
+     * Initialize the total net income PP.
+     */
+    public initNetIncomePreviousPeriod = () => {
+      this.incomePPAccountsLedger = this.PPTotalAccountsLedger.whereAccountsIds(
+        this.incomeAccountsIds
+      );
+      this.expensePPAccountsLedger =
+        this.PPTotalAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+    };
+
+    /**
+     * Initialize the net income periods of previous period.
+     */
+    public initNetIncomePeriodsPreviousPeriod = () => {
+      this.incomePPPeriodsAccountsLedger =
+        this.PPPeriodsAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.incomePPPeriodsOpeningAccountLedger =
+        this.PPPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.incomeAccountsIds
+        );
+
+      this.expensePPPeriodsAccountsLedger =
+        this.PPPeriodsAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+
+      this.expensePPPeriodsOpeningAccountLedger =
+        this.PPPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.expenseAccountsIds
+        );
+    };
+
+    // ----------------------------
+    // # Net Income - Previous Year
+    // ----------------------------
+    /**
+     * Initialize the net income PY total.
+     */
+    public initNetIncomePreviousYear = () => {
+      this.incomePYTotalAccountsLedger =
+        this.PYTotalAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.expensePYTotalAccountsLedger =
+        this.PYTotalAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+    };
+
+    /**
+     * Initialize the net income PY periods.
+     */
+    public initNetIncomePeriodsPreviewYear = () => {
+      this.incomePYPeriodsAccountsLedger =
+        this.PYPeriodsAccountsLedger.whereAccountsIds(this.incomeAccountsIds);
+
+      this.incomePYPeriodsOpeningAccountLedger =
+        this.PYPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.incomeAccountsIds
+        );
+
+      this.expensePYPeriodsAccountsLedger =
+        this.PYPeriodsAccountsLedger.whereAccountsIds(this.expenseAccountsIds);
+
+      this.expensePYPeriodsOpeningAccountLedger =
+        this.PYPeriodsOpeningAccountLedger.whereAccountsIds(
+          this.expenseAccountsIds
+        );
+    };
+  };

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetSchema.ts

@@ -7,7 +7,6 @@ import {
 import { ACCOUNT_TYPE } from '@/data/AccountTypes';
 import { FinancialSchema } from '../FinancialSchema';
 
-
 export const BalanceSheetSchema = (Base) =>
   class extends R.compose(FinancialSchema)(Base) {
     /**
@@ -115,6 +114,13 @@ export const getBalanceSheetSchema = () => [
         id: BALANCE_SHEET_SCHEMA_NODE_ID.EQUITY,
         type: BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNTS,
         accountsTypes: [ACCOUNT_TYPE.EQUITY],
+        children: [
+          {
+            name: 'balance_sheet.net_income',
+            id: BALANCE_SHEET_SCHEMA_NODE_ID.NET_INCOME,
+            type: BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME,
+          },
+        ],
       },
     ],
     alwaysShow: true,

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetTable.ts

@@ -8,6 +8,10 @@ import {
   BALANCE_SHEET_SCHEMA_NODE_TYPE,
   IBalanceSheetDataNode,
   IBalanceSheetSchemaNode,
+  IBalanceSheetNetIncomeNode,
+  IBalanceSheetAccountNode,
+  IBalanceSheetAccountsNode,
+  IBalanceSheetAggregateNode,
 } from '@/interfaces';
 import { tableRowMapper } from 'utils';
 import FinancialSheet from '../FinancialSheet';
@@ -108,11 +112,13 @@ export default class BalanceSheetTable extends R.compose(
   };
 
   /**
-   *
+   * Retrieves the table row from the given report aggregate node.
-   * @param node
+   * @param {IBalanceSheetAggregateNode} node
    * @returns {ITableRow}
    */
-  private aggregateNodeTableRowsMapper = (node): ITableRow => {
+  private aggregateNodeTableRowsMapper = (
+    node: IBalanceSheetAggregateNode
+  ): ITableRow => {
     const columns = this.commonColumnsAccessors();
     const meta = {
       rowTypes: [IROW_TYPE.AGGREGATE],
@@ -122,11 +128,13 @@ export default class BalanceSheetTable extends R.compose(
   };
 
   /**
-   *
+   * Retrieves the table row from the given report accounts node.
-   * @param node
+   * @param {IBalanceSheetAccountsNode} node
    * @returns {ITableRow}
    */
-  private accountsNodeTableRowsMapper = (node): ITableRow => {
+  private accountsNodeTableRowsMapper = (
+    node: IBalanceSheetAccountsNode
+  ): ITableRow => {
     const columns = this.commonColumnsAccessors();
     const meta = {
       rowTypes: [IROW_TYPE.ACCOUNTS],
@@ -136,11 +144,13 @@ export default class BalanceSheetTable extends R.compose(
   };
 
   /**
-   *
+   * Retrieves the table row from the given report account node.
-   * @param {} node
+   * @param {IBalanceSheetAccountNode} node
    * @returns {ITableRow}
    */
-  private accountNodeTableRowsMapper = (node): ITableRow => {
+  private accountNodeTableRowsMapper = (
+    node: IBalanceSheetAccountNode
+  ): ITableRow => {
     const columns = this.commonColumnsAccessors();
 
     const meta = {
@@ -150,6 +160,22 @@ export default class BalanceSheetTable extends R.compose(
     return tableRowMapper(node, columns, meta);
   };
 
+  /**
+   * Retrieves the table row from the given report net income node.
+   * @param {IBalanceSheetNetIncomeNode} node
+   * @returns {ITableRow}
+   */
+  private netIncomeNodeTableRowsMapper = (
+    node: IBalanceSheetNetIncomeNode
+  ): ITableRow => {
+    const columns = this.commonColumnsAccessors();
+    const meta = {
+      rowTypes: [IROW_TYPE.NET_INCOME],
+      id: node.id,
+    };
+    return tableRowMapper(node, columns, meta);
+  };
+
   /**
    * Mappes the given report node to table rows.
    * @param   {IBalanceSheetDataNode} node -
@@ -169,6 +195,10 @@ export default class BalanceSheetTable extends R.compose(
         this.isNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.ACCOUNT),
         this.accountNodeTableRowsMapper,
       ],
+      [
+        this.isNodeType(BALANCE_SHEET_SCHEMA_NODE_TYPE.NET_INCOME),
+        this.netIncomeNodeTableRowsMapper,
+      ],
     ])(node);
   };
 

packages/server/src/services/FinancialStatements/BalanceSheet/constants.ts

@@ -9,5 +9,6 @@ export enum IROW_TYPE {
   AGGREGATE = 'AGGREGATE',
   ACCOUNTS = 'ACCOUNTS',
   ACCOUNT = 'ACCOUNT',
+  NET_INCOME = 'NET_INCOME',
   TOTAL = 'TOTAL',
 }

packages/server/src/utils/deepdash.ts

@@ -41,10 +41,10 @@ const mapValuesDeepReverse = (nodes, callback, config?) => {
     );
     const mappedNode = callback(node, children);
 
-    _.set(clonedNodes, pathString, {
+    if (!mappedNode.children && children) {
-      ...mappedNode,
+      mappedNode.children = children;
-      ...(!_.isEmpty(children) ? { children } : {}),
+    }
-    });
+    _.set(clonedNodes, pathString, mappedNode);
   });
   return clonedNodes;
 };

pnpm-lock.yaml

@@ -102,7 +102,7 @@ importers:
         specifier: ^2.0.0
         version: 2.0.0
       deepdash:
-        specifier: ^5.3.7
+        specifier: ^5.3.9
         version: 5.3.9
       dotenv:
         specifier: ^8.1.0
@@ -257,6 +257,9 @@ importers:
       rtl-detect:
         specifier: ^1.0.4
         version: 1.0.4
+      source-map-loader:
+        specifier: ^4.0.1
+        version: 4.0.1(webpack@5.76.0)
       ts-transformer-keys:
         specifier: ^0.4.2
         version: 0.4.4(typescript@3.9.10)
@@ -22111,6 +22114,18 @@ packages:
       webpack: 5.76.0(webpack-cli@4.10.0)
     dev: false
 
+  /source-map-loader@4.0.1(webpack@5.76.0):
+    resolution: {integrity: sha512-oqXpzDIByKONVY8g1NUPOTQhe0UTU5bWUl32GSkqK2LjJj0HmwTMVKxcUip0RgAYhY1mqgOxjbQM48a0mmeNfA==}
+    engines: {node: '>= 14.15.0'}
+    peerDependencies:
+      webpack: ^5.72.1
+    dependencies:
+      abab: 2.0.6
+      iconv-lite: 0.6.3
+      source-map-js: 1.0.2
+      webpack: 5.76.0(webpack-cli@4.10.0)
+    dev: false
+
   /source-map-resolve@0.5.3:
     resolution: {integrity: sha512-Htz+RnsXWk5+P2slx5Jh3Q66vhQj1Cllm0zvnaY98+NFx+Dv2CF/f5O/t8x+KaNdrdIAsruNzoh/KpialbqAnw==}
     deprecated: See https://github.com/lydell/source-map-resolve#deprecated