sure/app/models/ibkr_account/activities_processor.rb

class IbkrAccount::ActivitiesProcessor
  include IbkrAccount::DataHelpers

  SUPPORTED_CASH_TRANSACTION_TYPES = [ "DEPOSITS/WITHDRAWALS", "DIVIDENDS" ].freeze

  def initialize(ibkr_account)
    @ibkr_account = ibkr_account
  end

  def process
    return { trades: 0, transactions: 0 } unless account.present?

    activities = (@ibkr_account.raw_activities_payload || {}).with_indifferent_access
    trades = Array(activities[:trades])
    cash_transactions = Array(activities[:cash_transactions])
    @fee_transactions_count = 0

    trades_count = trades.sum { |trade| process_trade(trade.with_indifferent_access) ? 1 : 0 }
    cash_transactions_count = cash_transactions.sum { |cash_transaction| process_cash_transaction(cash_transaction.with_indifferent_access) ? 1 : 0 }

    {
      trades: trades_count,
      transactions: cash_transactions_count + @fee_transactions_count
    }
  end

  private

    def account
      @ibkr_account.current_account
    end

    def import_adapter
      @import_adapter ||= Account::ProviderImportAdapter.new(account)
    end

    def process_trade(row)
      return false unless supported_trade?(row)

      security = resolve_security(row)
      return false unless security

      quantity = parse_decimal(row[:quantity])
      native_price = parse_decimal(row[:trade_price])
      return false if quantity.nil? || native_price.nil?

      buy_sell = row[:buy_sell].to_s.upcase
      signed_quantity = buy_sell == "SELL" ? -quantity.abs : quantity.abs
      native_amount = buy_sell == "SELL" ? -(native_price * quantity.abs) : (native_price * quantity.abs)
      currency = extract_currency(row, fallback: @ibkr_account.currency)
      date = trade_date_for(row)
      external_id = "ibkr_trade_#{row[:trade_id]}"

      import_adapter.import_trade(
        external_id: external_id,
        security: security,
        quantity: signed_quantity,
        price: native_price,
        amount: native_amount,
        currency: currency,
        date: date,
        name: build_trade_name(security.ticker, signed_quantity),
        source: "ibkr",
        activity_label: buy_sell == "SELL" ? "Sell" : "Buy",
        exchange_rate: parse_decimal(row[:fx_rate_to_base])&.to_f
      )

      import_commission_transaction(row, security, date)
      true
    rescue => e
      Rails.logger.error("IbkrAccount::ActivitiesProcessor - Failed to process trade #{row[:trade_id]}: #{e.message}")
      false
    end

    def process_cash_transaction(row)
      return false unless supported_cash_transaction?(row)

      amount = parse_decimal(row[:amount])
      return false if amount.nil? || amount.zero?

      label, signed_amount = classify_cash_transaction(row, amount)
      return false unless label
      currency = extract_currency(row, fallback: @ibkr_account.currency)
      security = resolve_security_for_cash_transaction(row)

      import_adapter.import_transaction(
        external_id: "ibkr_cash_#{row[:transaction_id]}",
        amount: signed_amount,
        currency: currency,
        date: parse_date(row[:report_date]),
        name: build_cash_transaction_name(row, label, security),
        source: "ibkr",
        investment_activity_label: label,
        extra: {
          exchange_rate: parse_decimal(row[:fx_rate_to_base])&.to_f,
          security_id: security&.id,
          ibkr: {
            transaction_id: row[:transaction_id],
            type: row[:type],
            conid: row[:conid],
            amount: row[:amount],
            currency: row[:currency],
            fx_rate_to_base: row[:fx_rate_to_base],
            report_date: row[:report_date]
          }.compact
        }
      )

      true
    rescue => e
      Rails.logger.error("IbkrAccount::ActivitiesProcessor - Failed to process cash transaction #{row[:transaction_id]}: #{e.message}")
      false
    end

    def import_commission_transaction(row, security, date)
      commission = parse_decimal(row[:ib_commission])
      return if commission.nil? || commission.zero?
      currency = row.with_indifferent_access[:ib_commission_currency].to_s.upcase.presence || @ibkr_account.currency
      ticker = security&.ticker || row.with_indifferent_access[:symbol]

      result = import_adapter.import_transaction(
        external_id: "ibkr_trade_fee_#{row[:trade_id]}",
        amount: commission.abs,
        currency: currency,
        date: date,
        name: "Trade Commission for #{ticker}",
        source: "ibkr",
        investment_activity_label: "Fee",
        extra: {
          exchange_rate: parse_decimal(row[:fx_rate_to_base])&.to_f,
          security_id: security&.id,
          ibkr: {
            trade_id: row[:trade_id],
            transaction_id: row[:transaction_id],
            ib_commission: row[:ib_commission],
            ib_commission_currency: row[:ib_commission_currency],
            fx_rate_to_base: row[:fx_rate_to_base]
          }.compact
        }
      )

      @fee_transactions_count += 1 if result
    end

    def build_trade_name(ticker, signed_quantity)
      action = signed_quantity.negative? ? "Sell" : "Buy"
      "#{action} #{signed_quantity.abs} shares of #{ticker}"
    end

    def supported_trade?(row)
      row[:asset_category].to_s == "STK" &&
        row[:buy_sell].present? &&
        row[:conid].present? &&
        row[:currency].present? &&
        row[:quantity].present? &&
        row[:symbol].present? &&
        row[:trade_date].present? &&
        row[:trade_id].present? &&
        row[:trade_price].present? &&
        row[:transaction_id].present? &&
        fx_rate_available?(row)
    end

    def supported_cash_transaction?(row)
      type = row[:type].to_s.upcase.strip
      return false unless SUPPORTED_CASH_TRANSACTION_TYPES.include?(type)
      return false unless row[:transaction_id].present? && row[:amount].present? && row[:currency].present? && row[:report_date].present?
      return false unless fx_rate_available?(row)

      type != "DIVIDENDS" || row[:conid].present?
    end

    def classify_cash_transaction(row, amount)
      type = row[:type].to_s.upcase.strip

      case type
      when "DEPOSITS/WITHDRAWALS"
        amount.positive? ? [ "Contribution", -amount.abs ] : [ "Withdrawal", amount.abs ]
      when "DIVIDENDS"
        [ "Dividend", -amount.abs ]
      else
        [ nil, nil ]
      end
    end

    def build_cash_transaction_name(row, label, security = nil)
      return label unless label == "Dividend"

      ticker = security&.ticker || security_symbol_for_conid(row[:conid]) || row[:conid]
      "Dividend from #{ticker}"
    end

    def resolve_security_for_cash_transaction(row)
      symbol = security_symbol_for_conid(row[:conid])
      return nil if symbol.blank?

      resolve_security({ symbol: symbol })
    end

    def security_symbol_for_conid(conid)
      return nil if conid.blank?

      holding_symbol = Array(@ibkr_account.raw_holdings_payload).find do |holding|
        holding.with_indifferent_access[:conid].to_s == conid.to_s
      end&.with_indifferent_access&.dig(:symbol)
      return holding_symbol if holding_symbol.present?

      Array(@ibkr_account.raw_activities_payload&.dig("trades") || @ibkr_account.raw_activities_payload&.dig(:trades)).find do |trade|
        trade.with_indifferent_access[:conid].to_s == conid.to_s
      end&.with_indifferent_access&.dig(:symbol)
    end


    def fx_rate_available?(row)
      source_currency = extract_currency(row, fallback: nil)
      return false if source_currency.blank?
      return true if source_currency == @ibkr_account.currency

      row[:fx_rate_to_base].present?
    end
end