Next steps 5-10: resources, cash flow, QB interop, backfill, HTTP, parallel-run plan
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@@ -198,3 +198,349 @@ pub fn snapshot(ledger: &Ledger) -> Result<serde_json::Value, LedgerError> {
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},
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}))
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}
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// ---------------------------------------------------------------------------
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// Cash flow statement (indirect method, R-FUTURE-3).
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// ---------------------------------------------------------------------------
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/// One labeled cash flow line. Positive is an inflow, negative an outflow.
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#[derive(Clone, Debug, Serialize, Deserialize)]
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pub struct CashFlowLine {
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/// Human label, e.g. `"Increase in Accounts Receivable"` or account code/name.
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pub label: String,
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/// Signed amount: positive = cash in, negative = cash out.
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pub amount: Decimal,
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}
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/// Parameters for [`cash_flow`].
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#[derive(Clone, Debug)]
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pub struct CashFlowParams {
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/// Period start, inclusive.
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pub start: chrono::NaiveDate,
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/// Period end, inclusive.
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pub end: chrono::NaiveDate,
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/// Accounts treated as cash. Their net change is the reconciling total.
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pub cash_accounts: Vec<crate::AccountId>,
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/// Liability accounts treated as financing (debt). Default empty: all
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/// liabilities are operating working capital, all equity is financing.
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pub financing_accounts: Vec<crate::AccountId>,
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}
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/// Cash flow statement, indirect method.
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///
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/// Starts from period net income, adds back non-cash depreciation, adjusts
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/// for working-capital changes, then reports investing (fixed-asset
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/// purchases at cost, disposal proceeds) and financing (equity changes,
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/// designated debt accounts) flows. The three sections always sum to the
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/// net change in the designated cash accounts.
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///
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/// Disposals are identified structurally: a posted entry that credits a
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/// registered fixed-asset cost account and debits its linked accumulated
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/// depreciation account. The gain/loss in that entry is removed from
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/// operating and the proceeds are shown in investing.
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#[derive(Clone, Debug, Serialize, Deserialize)]
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pub struct CashFlowStatement {
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/// Period start, inclusive.
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pub start: chrono::NaiveDate,
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/// Period end, inclusive.
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pub end: chrono::NaiveDate,
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/// Period net income (revenue minus expenses).
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pub net_income: Decimal,
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/// Non-cash depreciation added back to net income.
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pub depreciation: Decimal,
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/// Working-capital adjustments (non-cash balance-sheet changes).
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pub working_capital: Vec<CashFlowLine>,
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/// Net cash from operating activities.
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pub cash_from_operations: Decimal,
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/// Investing flows: asset purchases and disposal proceeds.
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pub investing: Vec<CashFlowLine>,
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/// Net cash from investing activities.
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pub cash_from_investing: Decimal,
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/// Financing flows: equity changes and designated debt.
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pub financing: Vec<CashFlowLine>,
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/// Net cash from financing activities.
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pub cash_from_financing: Decimal,
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/// Net change in cash: the three sections summed.
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pub net_change_in_cash: Decimal,
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/// Cash balance at period start.
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pub cash_beginning: Decimal,
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/// Cash balance at period end.
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pub cash_ending: Decimal,
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}
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/// Build the indirect-method cash flow statement for a period.
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///
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/// Pure function of the ledger: net income plus non-cash depreciation plus
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/// working-capital changes gives operating cash flow; fixed-asset purchases
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/// and disposal proceeds give investing; equity and designated debt give
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/// financing. The three sections sum to the net change in `cash_accounts`.
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pub fn cash_flow(
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ledger: &Ledger,
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params: &CashFlowParams,
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) -> Result<CashFlowStatement, LedgerError> {
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use std::collections::{HashMap, HashSet};
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if params.end < params.start {
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return Err(LedgerError::InvalidDateRange {
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start: params.start.to_string(),
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end: params.end.to_string(),
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});
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}
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// Fixed-asset account roles from the register.
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let mut cost_accounts: HashSet<crate::AccountId> = HashSet::new();
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let mut accum_accounts: HashSet<crate::AccountId> = HashSet::new();
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let mut depr_expense_accounts: HashSet<crate::AccountId> = HashSet::new();
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// cost_account -> accum_account, for disposal identification.
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let mut cost_to_accum: HashMap<crate::AccountId, crate::AccountId> = HashMap::new();
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for asset in ledger.registered_assets() {
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cost_accounts.insert(asset.cost_account);
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accum_accounts.insert(asset.accum_depr_account);
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depr_expense_accounts.insert(asset.expense_account);
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cost_to_accum.insert(asset.cost_account, asset.accum_depr_account);
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}
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let cash_set: HashSet<crate::AccountId> = params.cash_accounts.iter().copied().collect();
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let financing_set: HashSet<crate::AccountId> =
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params.financing_accounts.iter().copied().collect();
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// Movement helpers: debits minus credits over a date predicate.
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let movement_where = |account: crate::AccountId, pred: &dyn Fn(chrono::NaiveDate) -> bool| {
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let mut total = Decimal::ZERO;
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for entry in ledger.posted_entries() {
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if !pred(entry.date()) {
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continue;
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}
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for line in entry.lines() {
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if line.account == account {
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match line.side {
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crate::Side::Debit => total += line.amount.amount,
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crate::Side::Credit => total -= line.amount.amount,
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}
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}
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}
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}
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total
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};
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let begin_movement = |a: crate::AccountId| movement_where(a, &|d| d < params.start);
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let period_movement =
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|a: crate::AccountId| movement_where(a, &|d| d >= params.start && d <= params.end);
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// Normal-side balance from a movement.
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let normal = |account: crate::AccountId, movement: Decimal| -> Decimal {
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let acct = ledger.chart().get(account).expect("chart account exists");
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match acct.account_type.normal_side() {
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crate::Side::Debit => movement,
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crate::Side::Credit => -movement,
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}
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};
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// --- Net income and depreciation (period P&L) ---
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let mut net_income = Decimal::ZERO;
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let mut depreciation = Decimal::ZERO;
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for account in ledger.chart().all() {
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if account.placeholder {
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continue;
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}
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let pm = period_movement(account.id);
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if pm.is_zero() {
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continue;
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}
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match account.account_type {
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AccountType::Revenue => net_income += -pm, // revenue movement is credits
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AccountType::Expense => {
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net_income -= pm;
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if depr_expense_accounts.contains(&account.id) {
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depreciation += pm;
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}
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}
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_ => {}
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}
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}
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// --- Classify balance-sheet accounts ---
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let mut working_capital: Vec<CashFlowLine> = Vec::new();
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let mut investing: Vec<CashFlowLine> = Vec::new();
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let mut financing: Vec<CashFlowLine> = Vec::new();
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// Account display helper.
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let display = |account: crate::AccountId| -> String {
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let a = ledger.chart().get(account).expect("chart account exists");
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format!("{} {}", a.code, a.name)
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};
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for account in ledger.chart().all() {
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if account.placeholder {
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continue;
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}
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let id = account.id;
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if cash_set.contains(&id) || cost_accounts.contains(&id) || accum_accounts.contains(&id) {
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continue; // cash reconciles; fixed assets are investing (gross, below)
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}
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let begin = normal(id, begin_movement(id));
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let end = normal(id, period_movement(id) + begin_movement(id));
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let delta = end - begin;
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if delta.is_zero() {
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continue;
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}
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// Cash effect of the balance change: for both assets and
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// liabilities, it is minus the movement (debits - credits).
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let movement_delta = period_movement(id);
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let cash_effect = -movement_delta;
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let (label, line) = match account.account_type {
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AccountType::Asset => {
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let dir = if delta > Decimal::ZERO {
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"Increase in"
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} else {
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"Decrease in"
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};
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(format!("{dir} {}", display(id)), cash_effect)
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}
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AccountType::Liability if financing_set.contains(&id) => {
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let dir = if delta > Decimal::ZERO {
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"Proceeds from"
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} else {
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"Repayment of"
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};
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(format!("{dir} {}", display(id)), cash_effect)
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}
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AccountType::Liability => {
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let dir = if delta > Decimal::ZERO {
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"Increase in"
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} else {
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"Decrease in"
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};
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(format!("{dir} {}", display(id)), cash_effect)
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}
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AccountType::Equity => {
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let dir = if delta > Decimal::ZERO {
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"Owner contributions"
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} else {
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"Owner distributions"
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};
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(format!("{dir} — {}", display(id)), cash_effect)
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}
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_ => continue, // revenue/expense handled via net income
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};
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let target = match account.account_type {
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AccountType::Equity => &mut financing,
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AccountType::Liability if financing_set.contains(&id) => &mut financing,
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_ => &mut working_capital,
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};
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target.push(CashFlowLine {
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label,
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amount: line,
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});
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}
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// --- Investing, gross: purchases and disposal proceeds ---
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// A disposal entry credits a cost account and debits its linked accum.
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let mut disposal_gain_loss = Decimal::ZERO; // +gain / -loss, to remove from operating
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for entry in ledger.posted_entries() {
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let d = entry.date();
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if d < params.start || d > params.end {
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continue;
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}
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// Is this a disposal? Credit to a cost account + debit to its accum.
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let mut disposed: Option<(crate::AccountId, Decimal, Decimal)> = None;
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for line in entry.lines() {
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if line.side == crate::Side::Credit
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&& let Some(&accum) = cost_to_accum.get(&line.account)
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{
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// Confirm the linked accum account is debited in this entry.
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let accum_debit: Decimal = entry
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.lines()
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.iter()
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.filter(|l| l.account == accum && l.side == crate::Side::Debit)
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.map(|l| l.amount.amount)
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.sum();
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if !accum_debit.is_zero() {
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disposed = Some((line.account, line.amount.amount, accum_debit));
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break;
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}
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}
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}
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if let Some((cost_acct, cost_amount, accum_debit)) = disposed {
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let accum_acct = cost_to_accum[&cost_acct];
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let mut proceeds = Decimal::ZERO;
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let mut proceeds_label = String::new();
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let mut gain = Decimal::ZERO;
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let mut loss = Decimal::ZERO;
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for line in entry.lines() {
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if line.account == cost_acct || line.account == accum_acct {
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continue;
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}
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let acct = ledger
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.chart()
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.get(line.account)
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.expect("chart account exists");
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match (acct.account_type, line.side) {
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(AccountType::Asset, crate::Side::Debit) => {
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proceeds += line.amount.amount;
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proceeds_label = display(line.account);
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}
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(AccountType::Revenue, crate::Side::Credit) => gain += line.amount.amount,
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(AccountType::Expense, crate::Side::Debit) => loss += line.amount.amount,
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_ => {}
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}
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}
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let book_value = cost_amount - accum_debit;
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// Sanity: the entry balances, so proceeds + accum debit = cost + gain - loss.
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debug_assert!((proceeds + accum_debit - cost_amount - gain + loss).is_zero());
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let _ = book_value;
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disposal_gain_loss += gain - loss;
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investing.push(CashFlowLine {
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label: format!("Sale of fixed assets — {proceeds_label}"),
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amount: proceeds,
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});
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continue;
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}
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// Not a disposal: debits to cost accounts are purchases.
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for line in entry.lines() {
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if cost_accounts.contains(&line.account) && line.side == crate::Side::Debit {
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investing.push(CashFlowLine {
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label: format!("Purchase of fixed assets — {}", display(line.account)),
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amount: -line.amount.amount,
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});
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}
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}
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}
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// Remove disposal gains/losses from operating (they live in investing).
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if !disposal_gain_loss.is_zero() {
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working_capital.push(CashFlowLine {
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label: "Less: gain on sale of fixed assets (in investing)".to_string(),
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amount: -disposal_gain_loss,
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});
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}
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let cash_from_operations: Decimal =
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net_income + depreciation + working_capital.iter().map(|l| l.amount).sum::<Decimal>();
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let cash_from_investing: Decimal = investing.iter().map(|l| l.amount).sum();
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let cash_from_financing: Decimal = financing.iter().map(|l| l.amount).sum();
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// --- Cash reconciliation ---
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let mut cash_beginning = Decimal::ZERO;
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let mut cash_ending = Decimal::ZERO;
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for &id in ¶ms.cash_accounts {
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cash_beginning += normal(id, begin_movement(id));
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cash_ending += normal(id, begin_movement(id) + period_movement(id));
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}
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let net_change_in_cash = cash_ending - cash_beginning;
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Ok(CashFlowStatement {
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start: params.start,
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end: params.end,
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net_income,
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depreciation,
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working_capital,
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cash_from_operations,
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investing,
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cash_from_investing,
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financing,
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cash_from_financing,
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net_change_in_cash,
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cash_beginning,
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cash_ending,
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})
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}
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