fix(balance-sheet): preserve disabled-account net worth history (#1730)

* fix(balance-sheet): preserve disabled account history

* fix(balance-sheet): tighten historical account scope

* fix(balance-sheet): stop disabled account carry-forward

---------

Signed-off-by: Juan José Mata <juanjo.mata@gmail.com>
Co-authored-by: Juan José Mata <juanjo.mata@gmail.com>

app/models/account.rb

@@ -41,7 +41,11 @@ class Account < ApplicationRecord
 
   enum :classification, { asset: "asset", liability: "liability" }, validate: { allow_nil: true }
 
-  scope :visible, -> { where(status: [ "draft", "active" ]) }
+  VISIBLE_STATUSES = %w[draft active].freeze
+  HISTORICAL_STATUSES = (VISIBLE_STATUSES + %w[disabled]).freeze
+
+  scope :visible, -> { where(status: VISIBLE_STATUSES) }
+  scope :historical, -> { where(status: HISTORICAL_STATUSES) }
   scope :assets, -> { where(classification: "asset") }
   scope :liabilities, -> { where(classification: "liability") }
   scope :alphabetically, -> { order(:name) }

app/models/balance/chart_series_builder.rb

@@ -1,10 +1,14 @@
 class Balance::ChartSeriesBuilder
-  def initialize(account_ids:, currency:, period: Period.last_30_days, interval: nil, favorable_direction: "up")
+  def initialize(account_ids:, currency:, period: Period.last_30_days, interval: nil,
+                 favorable_direction: "up", account_active_until_dates: {})
     @account_ids = account_ids
     @currency = currency
     @period = period
     @interval = interval
     @favorable_direction = favorable_direction
+    @account_active_until_dates = account_active_until_dates.compact
+      .transform_keys(&:to_s)
+      .transform_values { |date| date.to_date.iso8601 }
   end
 
   def balance_series
@@ -29,7 +33,7 @@ class Balance::ChartSeriesBuilder
   end
 
   private
-    attr_reader :account_ids, :currency, :period, :favorable_direction
+    attr_reader :account_ids, :currency, :period, :favorable_direction, :account_active_until_dates
 
     def interval
       @interval || period.interval
@@ -74,7 +78,8 @@ class Balance::ChartSeriesBuilder
           start_date: period.start_date,
           end_date: period.end_date,
           interval: interval,
-          sign_multiplier: sign_multiplier
+          sign_multiplier: sign_multiplier,
+          account_active_until_dates_json: account_active_until_dates.to_json
         }
       ])
     rescue => e
@@ -96,6 +101,19 @@ class Balance::ChartSeriesBuilder
           SELECT generate_series(DATE :start_date, DATE :end_date, :interval::interval)::date AS date
           UNION DISTINCT
           SELECT :end_date::date  -- Ensure end date is included
+        ),
+        account_windows AS (
+          SELECT
+            account_window.account_id::uuid AS account_id,
+            account_window.active_until_date::date AS active_until_date
+          FROM jsonb_each_text(CAST(:account_active_until_dates_json AS jsonb))
+            AS account_window(account_id, active_until_date)
+        ),
+        selected_accounts AS (
+          SELECT accounts.*, account_windows.active_until_date
+          FROM accounts
+          LEFT JOIN account_windows ON account_windows.account_id = accounts.id
+          WHERE accounts.id = ANY(array[:account_ids]::uuid[])
         )
         SELECT
           d.date,
@@ -119,7 +137,8 @@ class Balance::ChartSeriesBuilder
             END * COALESCE(er.rate, 1) * :sign_multiplier::integer
           ), 0) AS start_holdings_balance
         FROM dates d
-        CROSS JOIN accounts
+        LEFT JOIN selected_accounts accounts
+          ON accounts.active_until_date IS NULL OR d.date <= accounts.active_until_date
         LEFT JOIN LATERAL (
           SELECT b.end_balance,
                  b.end_cash_balance,
@@ -153,7 +172,6 @@ class Balance::ChartSeriesBuilder
              LIMIT 1)
           ) AS rate
         ) er ON TRUE
-        WHERE accounts.id = ANY(array[:account_ids]::uuid[])
         GROUP BY d.date
         ORDER BY d.date
       SQL

app/models/balance_sheet/historical_account_scope.rb

@@ -0,0 +1,18 @@
+class BalanceSheet::HistoricalAccountScope
+  def initialize(family, user: nil)
+    @family = family
+    @user = user
+  end
+
+  def account_ids
+    relation.pluck(:id)
+  end
+
+  def relation
+    scope = family.accounts.historical
+    user.present? ? scope.included_in_finances_for(user) : scope
+  end
+
+  private
+    attr_reader :family, :user
+end

app/models/balance_sheet/net_worth_series_builder.rb

@@ -7,7 +7,8 @@ class BalanceSheet::NetWorthSeriesBuilder
   def net_worth_series(period: Period.last_30_days)
     Rails.cache.fetch(cache_key(period)) do
       builder = Balance::ChartSeriesBuilder.new(
-        account_ids: visible_account_ids,
+        account_ids: historical_account_ids,
+        account_active_until_dates: disabled_account_active_until_dates,
         currency: family.currency,
         period: period,
         favorable_direction: "up"
@@ -20,18 +21,31 @@ class BalanceSheet::NetWorthSeriesBuilder
   private
     attr_reader :family, :user
 
-    def visible_account_ids
-      @visible_account_ids ||= begin
-        scope = family.accounts.visible
-        scope = scope.included_in_finances_for(user) if user
-        scope.pluck(:id)
+    def historical_accounts
+      @historical_accounts ||= historical_account_scope.relation.to_a
+    end
+
+    def historical_account_ids
+      @historical_account_ids ||= historical_accounts.map(&:id)
+    end
+
+    def disabled_account_active_until_dates
+      @disabled_account_active_until_dates ||= historical_accounts.each_with_object({}) do |account, dates|
+        next unless account.disabled?
+
+        disabled_on = (account.disabled_at || account.updated_at).to_date
+        dates[account.id] = disabled_on - 1.day
       end
     end
 
+    def historical_account_scope
+      @historical_account_scope ||= BalanceSheet::HistoricalAccountScope.new(family, user: user)
+    end
+
     def cache_key(period)
       shares_version = user ? AccountShare.where(user: user).maximum(:updated_at)&.to_i : nil
       key = [
-        "balance_sheet_net_worth_series",
+        "balance_sheet_net_worth_series_historical",
         user&.id,
         shares_version,
         period.start_date,

db/migrate/20260531213000_add_disabled_at_to_accounts.rb

@@ -0,0 +1,16 @@
+class AddDisabledAtToAccounts < ActiveRecord::Migration[7.2]
+  def change
+    add_column :accounts, :disabled_at, :datetime
+
+    reversible do |dir|
+      dir.up do
+        execute <<~SQL.squish
+          UPDATE accounts
+          SET disabled_at = updated_at
+          WHERE status = 'disabled'
+            AND disabled_at IS NULL
+        SQL
+      end
+    end
+  end
+end

db/schema.rb

@@ -10,7 +10,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema[7.2].define(version: 2026_05_31_153000) do
+ActiveRecord::Schema[7.2].define(version: 2026_05_31_213000) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "pgcrypto"
   enable_extension "plpgsql"
@@ -117,6 +117,7 @@ ActiveRecord::Schema[7.2].define(version: 2026_05_31_153000) do
     t.string "institution_domain"
     t.text "notes"
     t.uuid "owner_id"
+    t.datetime "disabled_at"
     t.integer "account_providers_count", default: 0, null: false
     t.index ["accountable_id", "accountable_type"], name: "index_accounts_on_accountable_id_and_accountable_type"
     t.index ["accountable_type"], name: "index_accounts_on_accountable_type"

test/models/balance/chart_series_builder_test.rb

@@ -96,6 +96,24 @@ class Balance::ChartSeriesBuilderTest < ActiveSupport::TestCase
     assert_equal expected, builder.balance_series.map { |v| v.value.amount }
   end
 
+  test "account active until dates stop locf while preserving date rows" do
+    account = accounts(:depository)
+    account.balances.destroy_all
+
+    period = Period.custom(start_date: 2.days.ago.to_date, end_date: Date.current)
+    create_balance(account: account, date: period.start_date, balance: 1000)
+
+    builder = Balance::ChartSeriesBuilder.new(
+      account_ids: [ account.id ],
+      account_active_until_dates: { account.id => 1.day.ago.to_date },
+      currency: "USD",
+      period: period,
+      interval: "1 day"
+    )
+
+    assert_equal [ 1000, 1000, 0 ], builder.balance_series.map { |v| v.value.amount }
+  end
+
   test "when favorable direction is down balance signage inverts" do
     account = accounts(:credit_card)
     account.balances.destroy_all

test/models/balance_sheet_test.rb

@@ -1,6 +1,8 @@
 require "test_helper"
 
 class BalanceSheetTest < ActiveSupport::TestCase
+  include BalanceTestHelper
+
   setup do
     @family = families(:empty)
   end
@@ -46,6 +48,47 @@ class BalanceSheetTest < ActiveSupport::TestCase
     assert_equal 1000, BalanceSheet.new(@family).liabilities.total
   end
 
+  test "net worth series preserves disabled history without carrying it into current totals" do
+    period = Period.custom(start_date: Date.current - 1.day, end_date: Date.current)
+    active_account = create_account(balance: 20_000, accountable: Depository.new)
+    disabled_account = create_account(balance: 0, accountable: Depository.new)
+    pending_deletion_account = create_account(balance: 0, accountable: Depository.new)
+    disabled_account.disable!
+    pending_deletion_account.mark_for_deletion!
+
+    assert_not_nil disabled_account.reload.disabled_at
+
+    create_balance(account: active_account, date: period.start_date, balance: 10_000)
+    create_balance(account: active_account, date: period.end_date, balance: 20_000)
+    create_balance(account: disabled_account, date: period.start_date, balance: 20_000)
+    create_balance(account: disabled_account, date: period.end_date, balance: 10_000)
+    create_balance(account: pending_deletion_account, date: period.start_date, balance: 40_000)
+    create_balance(account: pending_deletion_account, date: period.end_date, balance: 80_000)
+
+    series = BalanceSheet.new(@family).net_worth_series(period: period)
+    values_by_date = series.values.index_by(&:date)
+
+    assert_equal 30_000, values_by_date.fetch(period.start_date).value.amount
+    assert_equal 20_000, BalanceSheet.new(@family).net_worth
+    assert_equal BalanceSheet.new(@family).net_worth, values_by_date.fetch(period.end_date).value.amount
+  end
+
+  test "historical account scope respects shared-account finance settings" do
+    member = users(:new_email)
+    included_account = create_account(balance: 0, accountable: Depository.new)
+    excluded_account = create_account(balance: 0, accountable: Depository.new)
+
+    included_account.disable!
+    excluded_account.disable!
+    included_account.share_with!(member, include_in_finances: true)
+    excluded_account.share_with!(member, include_in_finances: false)
+
+    account_ids = BalanceSheet::HistoricalAccountScope.new(@family, user: member).account_ids
+
+    assert_includes account_ids, included_account.id
+    assert_not_includes account_ids, excluded_account.id
+  end
+
   test "calculates asset group totals" do
     create_account(balance: 1000, accountable: Depository.new)
     create_account(balance: 2000, accountable: Depository.new)