Payroll accounting, class tracking, CPA handoff package (48 MCP tools)

2026-10-11 15:32:18 +00:00
1 parent 0a90a72962
commit 09d1537225
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+//! PDF financial statements for the CPA handoff package.
+//!
+//! Simple, correct, readable — not pretty. Uses printpdf (MIT) with built-in
+//! Helvetica. Amounts are exact decimals rendered as strings; no floats.
+
+use ledger_core::{AccountType, Ledger};
+use printpdf::{
+    BuiltinFont, Color, Mm, Op, PdfDocument, PdfFontHandle, PdfPage, PdfSaveOptions, Point, Pt,
+    Rgb, TextItem,
+};
+use rust_decimal::Decimal;
+use thiserror::Error;
+
+/// PDF rendering errors.
+#[derive(Debug, Error)]
+pub enum PdfError {
+    /// printpdf failed to save.
+    #[error("pdf save failed: {0}")]
+    Save(String),
+}
+
+fn money(d: Decimal) -> String {
+    // Two decimals, no float anywhere.
+    format!("{:.2}", d)
+}
+
+fn text_ops(
+    title: &str,
+    subtitle: &str,
+    rows: &[(String, String)],
+    totals: &[(String, String)],
+) -> Vec<Op> {
+    let mut ops = vec![
+        Op::StartTextSection,
+        Op::SetTextCursor {
+            pos: Point::new(Mm(20.0), Mm(280.0)),
+        },
+        Op::SetFont {
+            font: PdfFontHandle::Builtin(BuiltinFont::HelveticaBold),
+            size: Pt(18.0),
+        },
+        Op::SetLineHeight { lh: Pt(22.0) },
+        Op::SetFillColor {
+            col: Color::Rgb(Rgb {
+                r: 0.0,
+                g: 0.0,
+                b: 0.0,
+                icc_profile: None,
+            }),
+        },
+        Op::ShowText {
+            items: vec![TextItem::Text(title.to_string())],
+        },
+        Op::AddLineBreak,
+        Op::SetFont {
+            font: PdfFontHandle::Builtin(BuiltinFont::Helvetica),
+            size: Pt(11.0),
+        },
+        Op::SetLineHeight { lh: Pt(14.0) },
+        Op::ShowText {
+            items: vec![TextItem::Text(subtitle.to_string())],
+        },
+        Op::AddLineBreak,
+        Op::AddLineBreak,
+    ];
+
+    for (label, amount) in rows {
+        // Label left, amount right-ish via padding. Monospace would be
+        // nicer; Helvetica with padding is readable enough for a CPA file.
+        let line = format!("{:<50} {:>14}", label, amount);
+        ops.push(Op::ShowText {
+            items: vec![TextItem::Text(line)],
+        });
+        ops.push(Op::AddLineBreak);
+    }
+
+    if !totals.is_empty() {
+        ops.push(Op::AddLineBreak);
+        ops.push(Op::SetFont {
+            font: PdfFontHandle::Builtin(BuiltinFont::HelveticaBold),
+            size: Pt(11.0),
+        });
+        for (label, amount) in totals {
+            let line = format!("{:<50} {:>14}", label, amount);
+            ops.push(Op::ShowText {
+                items: vec![TextItem::Text(line)],
+            });
+            ops.push(Op::AddLineBreak);
+        }
+    }
+
+    ops.push(Op::EndTextSection);
+    ops
+}
+
+fn save_pdf(title: &str, ops: Vec<Op>) -> Result<Vec<u8>, PdfError> {
+    let mut doc = PdfDocument::new(title);
+    let page = PdfPage::new(Mm(210.0), Mm(297.0), ops);
+    let bytes = doc
+        .with_pages(vec![page])
+        .save(&PdfSaveOptions::default(), &mut Vec::new());
+    Ok(bytes)
+}
+
+/// Render a profit-and-loss statement PDF: revenue and expense accounts with
+/// balances, then totals and net income.
+pub fn profit_and_loss_pdf(ledger: &Ledger, start: &str, end: &str) -> Result<Vec<u8>, PdfError> {
+    let mut revenue_rows: Vec<(String, String)> = Vec::new();
+    let mut expense_rows: Vec<(String, String)> = Vec::new();
+    let mut accounts: Vec<_> = ledger.chart().all().collect();
+    accounts.sort_by(|a, b| a.code.cmp(&b.code));
+    for account in accounts {
+        if account.placeholder {
+            continue;
+        }
+        let balance = ledger
+            .account_balance(account.id)
+            .map_err(|e| PdfError::Save(e.to_string()))?;
+        if balance.is_zero() {
+            continue;
+        }
+        let label = format!("{} {}", account.code, account.name);
+        match account.account_type {
+            AccountType::Revenue => revenue_rows.push((label, money(balance))),
+            AccountType::Expense => expense_rows.push((label, money(balance))),
+            _ => {}
+        }
+    }
+    let pl =
+        ledger_core::reports::profit_and_loss(ledger).map_err(|e| PdfError::Save(e.to_string()))?;
+
+    let mut rows = vec![("REVENUE".to_string(), "".to_string())];
+    rows.extend(revenue_rows);
+    rows.push(("".to_string(), "".to_string()));
+    rows.push(("EXPENSES".to_string(), "".to_string()));
+    rows.extend(expense_rows);
+
+    let totals = vec![
+        ("Total revenue".to_string(), money(pl.revenue)),
+        ("Total expenses".to_string(), money(pl.expenses)),
+        ("Net income".to_string(), money(pl.net_income())),
+    ];
+
+    let ops = text_ops(
+        "Profit and Loss",
+        &format!("{} to {}", start, end),
+        &rows,
+        &totals,
+    );
+    save_pdf("Profit and Loss", ops)
+}
+
+/// Render a balance-sheet PDF: assets, liabilities, equity with balances,
+/// then totals proving the accounting equation.
+pub fn balance_sheet_pdf(ledger: &Ledger, as_of: &str) -> Result<Vec<u8>, PdfError> {
+    let mut asset_rows: Vec<(String, String)> = Vec::new();
+    let mut liab_rows: Vec<(String, String)> = Vec::new();
+    let mut equity_rows: Vec<(String, String)> = Vec::new();
+    let mut accounts: Vec<_> = ledger.chart().all().collect();
+    accounts.sort_by(|a, b| a.code.cmp(&b.code));
+    for account in accounts {
+        if account.placeholder {
+            continue;
+        }
+        let balance = ledger
+            .account_balance(account.id)
+            .map_err(|e| PdfError::Save(e.to_string()))?;
+        if balance.is_zero() {
+            continue;
+        }
+        let label = format!("{} {}", account.code, account.name);
+        match account.account_type {
+            AccountType::Asset => asset_rows.push((label, money(balance))),
+            AccountType::Liability => liab_rows.push((label, money(balance))),
+            AccountType::Equity => equity_rows.push((label, money(balance))),
+            _ => {}
+        }
+    }
+    let bs =
+        ledger_core::reports::balance_sheet(ledger).map_err(|e| PdfError::Save(e.to_string()))?;
+
+    let mut rows = vec![("ASSETS".to_string(), "".to_string())];
+    rows.extend(asset_rows);
+    rows.push(("".to_string(), "".to_string()));
+    rows.push(("LIABILITIES".to_string(), "".to_string()));
+    rows.extend(liab_rows);
+    rows.push(("".to_string(), "".to_string()));
+    rows.push(("EQUITY".to_string(), "".to_string()));
+    rows.extend(equity_rows);
+    rows.push((
+        "Current earnings (in equity)".to_string(),
+        money(bs.current_earnings),
+    ));
+
+    let totals = vec![
+        ("Total assets".to_string(), money(bs.assets)),
+        (
+            "Total liabilities + equity".to_string(),
+            money(bs.liabilities + bs.equity),
+        ),
+    ];
+
+    let ops = text_ops("Balance Sheet", &format!("As of {}", as_of), &rows, &totals);
+    save_pdf("Balance Sheet", ops)
+}