sure/app/models/transaction/grouper/by_merchant_or_name.rb

class Transaction::Grouper::ByMerchantOrName < Transaction::Grouper
  def self.call(entries, limit: 20, offset: 0)
    new(entries).call(limit: limit, offset: offset)
  end

  def initialize(entries)
    @entries = entries
  end

  def call(limit: 20, offset: 0)
    uncategorized_entries
      .group_by { |entry| grouping_key_for(entry) }
      .map { |key, entries| build_group(key, entries) }
      .sort_by { |g| [ -g.entries.size, g.display_name ] }
      .drop([ offset, 0 ].max)
      .first(limit)
  end

  private

    attr_reader :entries

    def uncategorized_entries
      entries
        .uncategorized_transactions
        .includes(entryable: :merchant)
        .order(entries: { date: :desc })
    end

    def grouping_key_for(entry)
      name = entry.entryable.merchant&.name.presence || entry.name
      type = entry.amount.negative? ? "income" : "expense"
      [ name, type ]
    end

    def build_group(key, entries)
      name, type = key
      merchant = entries.find { |e| e.entryable.merchant.present? }&.entryable&.merchant

      Transaction::Grouper::Group.new(
        grouping_key: name,
        display_name: name,
        entries: entries,
        merchant: merchant,
        transaction_type: type
      )
    end
end