class IncomeStatement::Totals def initialize(family, transactions_scope:, date_range:, include_trades: true) @family = family @transactions_scope = transactions_scope @date_range = date_range @include_trades = include_trades validate_date_range! end def call ActiveRecord::Base.connection.select_all(query_sql).map do |row| TotalsRow.new( parent_category_id: row["parent_category_id"], category_id: row["category_id"], classification: row["classification"], total: row["total"], transactions_count: row["transactions_count"], is_uncategorized_investment: row["is_uncategorized_investment"] ) end end private TotalsRow = Data.define(:parent_category_id, :category_id, :classification, :total, :transactions_count, :is_uncategorized_investment) def query_sql ActiveRecord::Base.sanitize_sql_array([ @include_trades ? combined_query_sql : transactions_only_query_sql, sql_params ]) end # Combined query that includes both transactions and trades def combined_query_sql <<~SQL SELECT category_id, parent_category_id, classification, is_uncategorized_investment, SUM(total) as total, SUM(entry_count) as transactions_count FROM ( #{transactions_subquery_sql} UNION ALL #{trades_subquery_sql} ) combined GROUP BY category_id, parent_category_id, classification, is_uncategorized_investment; SQL end # Original transactions-only query (for backwards compatibility) def transactions_only_query_sql <<~SQL SELECT c.id as category_id, c.parent_id as parent_category_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END as classification, ABS(SUM(ae.amount * COALESCE(er.rate, 1))) as total, COUNT(ae.id) as transactions_count, false as is_uncategorized_investment FROM (#{@transactions_scope.to_sql}) at JOIN entries ae ON ae.entryable_id = at.id AND ae.entryable_type = 'Transaction' JOIN accounts a ON a.id = ae.account_id LEFT JOIN categories c ON c.id = at.category_id LEFT JOIN exchange_rates er ON ( er.date = ae.date AND er.from_currency = ae.currency AND er.to_currency = :target_currency ) WHERE at.kind NOT IN ('funds_movement', 'one_time', 'cc_payment') AND ae.excluded = false AND a.family_id = :family_id AND a.status IN ('draft', 'active') GROUP BY c.id, c.parent_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END; SQL end def transactions_subquery_sql <<~SQL SELECT c.id as category_id, c.parent_id as parent_category_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END as classification, ABS(SUM(ae.amount * COALESCE(er.rate, 1))) as total, COUNT(ae.id) as entry_count, false as is_uncategorized_investment FROM (#{@transactions_scope.to_sql}) at JOIN entries ae ON ae.entryable_id = at.id AND ae.entryable_type = 'Transaction' JOIN accounts a ON a.id = ae.account_id LEFT JOIN categories c ON c.id = at.category_id LEFT JOIN exchange_rates er ON ( er.date = ae.date AND er.from_currency = ae.currency AND er.to_currency = :target_currency ) WHERE at.kind NOT IN ('funds_movement', 'one_time', 'cc_payment') AND ae.excluded = false AND a.family_id = :family_id AND a.status IN ('draft', 'active') GROUP BY c.id, c.parent_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END SQL end def trades_subquery_sql # Get trades for the same family and date range as transactions # Trades without categories appear as "Uncategorized Investments" (separate from regular uncategorized) <<~SQL SELECT c.id as category_id, c.parent_id as parent_category_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END as classification, ABS(SUM(ae.amount * COALESCE(er.rate, 1))) as total, COUNT(ae.id) as entry_count, CASE WHEN t.category_id IS NULL THEN true ELSE false END as is_uncategorized_investment FROM trades t JOIN entries ae ON ae.entryable_id = t.id AND ae.entryable_type = 'Trade' JOIN accounts a ON a.id = ae.account_id LEFT JOIN categories c ON c.id = t.category_id LEFT JOIN exchange_rates er ON ( er.date = ae.date AND er.from_currency = ae.currency AND er.to_currency = :target_currency ) WHERE a.family_id = :family_id AND a.status IN ('draft', 'active') AND ae.excluded = false AND ae.date BETWEEN :start_date AND :end_date GROUP BY c.id, c.parent_id, CASE WHEN ae.amount < 0 THEN 'income' ELSE 'expense' END, CASE WHEN t.category_id IS NULL THEN true ELSE false END SQL end def sql_params { target_currency: @family.currency, family_id: @family.id, start_date: @date_range.begin, end_date: @date_range.end } end def validate_date_range! unless @date_range.is_a?(Range) raise ArgumentError, "date_range must be a Range, got #{@date_range.class}" end unless @date_range.begin.respond_to?(:to_date) && @date_range.end.respond_to?(:to_date) raise ArgumentError, "date_range must contain date-like objects" end end end