//! Classes: divisional P&L tracking. //! //! A class is a label on a journal line — a department, location, product //! line, or job. Reports can filter the P&L to one class or break it down //! by class, so one ledger serves several divisions without splitting the //! chart of accounts. Classes live on lines, not accounts: one entry can //! touch several divisions. //! //! Classes are master data, journaled like accounts. Tagging a line happens //! on drafts only; posted entries are immutable, so their classes are frozen. use serde::{Deserialize, Serialize}; /// Opaque class handle. Created by [`crate::Ledger`]; never forged. pub type ClassId = u32; /// A named division for line-level P&L tracking. #[derive(Clone, Debug, PartialEq, Eq, Serialize, Deserialize)] pub struct Class { /// Class id (the allocator's). pub id: ClassId, /// Human name, e.g. `"Retail"` or `"Wholesale"`. pub name: String, } #[cfg(test)] mod tests { use super::*; use crate::{AccountType, Currency, Ledger, LedgerError, Money, Side}; use chrono::NaiveDate; use rust_decimal::Decimal; fn d(cents: i64) -> Decimal { Decimal::new(cents, 2) } fn test_ledger() -> Ledger { let mut ledger = Ledger::new(Currency::USD); ledger .add_account("1000", "Cash", AccountType::Asset, None, false) .unwrap(); ledger .add_account("4000", "Revenue", AccountType::Revenue, None, false) .unwrap(); ledger .add_account("6000", "Expenses", AccountType::Expense, None, false) .unwrap(); ledger } fn post_sale( ledger: &mut Ledger, date: NaiveDate, revenue: Decimal, expense: Decimal, class: Option, ) { let cash = ledger.chart().find_by_code("1000").unwrap().id; let rev = ledger.chart().find_by_code("4000").unwrap().id; let exp = ledger.chart().find_by_code("6000").unwrap().id; let base = Currency::USD; let e = ledger.create_entry(date, "sale"); ledger .add_line(e, cash, Side::Debit, Money::new(revenue, base)) .unwrap(); ledger .add_line(e, rev, Side::Credit, Money::new(revenue, base)) .unwrap(); if !expense.is_zero() { ledger .add_line(e, exp, Side::Debit, Money::new(expense, base)) .unwrap(); ledger .add_line(e, cash, Side::Credit, Money::new(expense, base)) .unwrap(); } if let Some(c) = class { // Tag the revenue and expense lines (indices 1 and 2). ledger.set_line_class(e, 1, Some(c)).unwrap(); if !expense.is_zero() { ledger.set_line_class(e, 2, Some(c)).unwrap(); } } ledger.post_entry(e).unwrap(); } #[test] fn class_crud() { let mut ledger = test_ledger(); assert_eq!(ledger.next_class_id(), 1); let retail = ledger.add_class("Retail").unwrap(); let wholesale = ledger.add_class("Wholesale").unwrap(); assert_eq!((retail, wholesale), (1, 2)); assert_eq!(ledger.next_class_id(), 3); assert_eq!(ledger.get_class(retail).unwrap().name, "Retail"); assert!(ledger.get_class(99).is_none()); let names: Vec<_> = ledger .list_classes() .iter() .map(|c| c.name.clone()) .collect(); assert_eq!(names, vec!["Retail", "Wholesale"]); // Case-insensitive lookup. assert_eq!(ledger.find_class_by_name("retail").unwrap().id, retail); assert_eq!(ledger.find_class_by_name("RETAIL").unwrap().id, retail); assert!(ledger.find_class_by_name("nope").is_none()); // Empty and whitespace names rejected. assert_eq!(ledger.add_class(""), Err(LedgerError::EmptyClassName)); assert_eq!(ledger.add_class(" "), Err(LedgerError::EmptyClassName)); // The failed adds did not move the allocator. assert_eq!(ledger.next_class_id(), 3); } #[test] fn set_line_class_draft_only() { let mut ledger = test_ledger(); let class = ledger.add_class("Retail").unwrap(); let cash = ledger.chart().find_by_code("1000").unwrap().id; let rev = ledger.chart().find_by_code("4000").unwrap().id; let date = NaiveDate::from_ymd_opt(2026, 10, 1).unwrap(); let e = ledger.create_entry(date, "draft"); ledger .add_line(e, cash, Side::Debit, Money::new(d(10_000), Currency::USD)) .unwrap(); ledger .add_line(e, rev, Side::Credit, Money::new(d(10_000), Currency::USD)) .unwrap(); // Unknown class rejected. assert_eq!( ledger.set_line_class(e, 0, Some(99)), Err(LedgerError::UnknownClass(99)) ); // Line index out of range rejected. assert_eq!( ledger.set_line_class(e, 7, Some(class)), Err(LedgerError::LineIndexOutOfRange(7, e)) ); // Set, then clear. ledger.set_line_class(e, 0, Some(class)).unwrap(); assert_eq!( ledger.get_entry(e).unwrap().lines()[0].class_id, Some(class) ); ledger.set_line_class(e, 0, None).unwrap(); assert_eq!(ledger.get_entry(e).unwrap().lines()[0].class_id, None); // Post: classes freeze. Tagging a posted entry is rejected. ledger.post_entry(e).unwrap(); assert_eq!( ledger.set_line_class(e, 0, Some(class)), Err(LedgerError::PostedEntryImmutable) ); // Unknown entry rejected. assert_eq!( ledger.set_line_class(999, 0, Some(class)), Err(LedgerError::UnknownEntry(999)) ); } #[test] fn filtered_pl_math() { let mut ledger = test_ledger(); let retail = ledger.add_class("Retail").unwrap(); let wholesale = ledger.add_class("Wholesale").unwrap(); let date = NaiveDate::from_ymd_opt(2026, 10, 1).unwrap(); post_sale(&mut ledger, date, d(100_000), d(40_000), Some(retail)); post_sale(&mut ledger, date, d(50_000), d(10_000), Some(wholesale)); post_sale(&mut ledger, date, d(20_000), d(5_000), None); let r = crate::reports::profit_and_loss_filtered(&ledger, Some(retail)).unwrap(); assert_eq!(r.revenue, d(100_000)); assert_eq!(r.expenses, d(40_000)); assert_eq!(r.net_income(), d(60_000)); let w = crate::reports::profit_and_loss_filtered(&ledger, Some(wholesale)).unwrap(); assert_eq!(w.revenue, d(50_000)); assert_eq!(w.expenses, d(10_000)); // A class with no lines reports zeros. let empty = ledger.add_class("Empty").unwrap(); let z = crate::reports::profit_and_loss_filtered(&ledger, Some(empty)).unwrap(); assert_eq!((z.revenue, z.expenses), (Decimal::ZERO, Decimal::ZERO)); // None counts every line: identical to the account-based P&L. let all = crate::reports::profit_and_loss_filtered(&ledger, None).unwrap(); let plain = crate::reports::profit_and_loss(&ledger).unwrap(); assert_eq!((all.revenue, all.expenses), (plain.revenue, plain.expenses)); assert_eq!((all.revenue, all.expenses), (d(170_000), d(55_000))); } #[test] fn by_class_partitions_total_pl() { let mut ledger = test_ledger(); let retail = ledger.add_class("Retail").unwrap(); let wholesale = ledger.add_class("Wholesale").unwrap(); let date = NaiveDate::from_ymd_opt(2026, 10, 1).unwrap(); post_sale(&mut ledger, date, d(100_000), d(40_000), Some(retail)); post_sale(&mut ledger, date, d(50_000), d(10_000), Some(wholesale)); post_sale(&mut ledger, date, d(20_000), d(5_000), None); let rows = crate::reports::profit_and_loss_by_class(&ledger).unwrap(); assert_eq!(rows.len(), 3); // Sorted by class name; unclassified last. assert_eq!(rows[0].class.as_ref().unwrap().name, "Retail"); assert_eq!(rows[1].class.as_ref().unwrap().name, "Wholesale"); assert!(rows[2].class.is_none()); assert_eq!(rows[0].profit_and_loss.net_income(), d(60_000)); assert_eq!(rows[1].profit_and_loss.net_income(), d(40_000)); assert_eq!(rows[2].profit_and_loss.net_income(), d(15_000)); // The rows partition the ledger: they sum to the total P&L. let total = crate::reports::profit_and_loss(&ledger).unwrap(); let rev: Decimal = rows.iter().map(|r| r.profit_and_loss.revenue).sum(); let exp: Decimal = rows.iter().map(|r| r.profit_and_loss.expenses).sum(); assert_eq!((rev, exp), (total.revenue, total.expenses)); // A class with only balance-sheet lines gets no row. let cash_only = ledger.add_class("CashOnly").unwrap(); let cash = ledger.chart().find_by_code("1000").unwrap().id; let e = ledger.create_entry(date, "cash move"); ledger .add_line(e, cash, Side::Debit, Money::new(d(1_000), Currency::USD)) .unwrap(); // Need a second cash-ish line to balance; use revenue... no — use a // second asset account so no P&L line is tagged. let bank = ledger .add_account("1010", "Bank", AccountType::Asset, None, false) .unwrap(); ledger .add_line(e, bank, Side::Credit, Money::new(d(1_000), Currency::USD)) .unwrap(); ledger.set_line_class(e, 0, Some(cash_only)).unwrap(); ledger.set_line_class(e, 1, Some(cash_only)).unwrap(); ledger.post_entry(e).unwrap(); let rows = crate::reports::profit_and_loss_by_class(&ledger).unwrap(); assert_eq!(rows.len(), 3, "balance-sheet-only class must not add a row"); // Empty ledger: no rows at all. let empty = test_ledger(); assert!( crate::reports::profit_and_loss_by_class(&empty) .unwrap() .is_empty() ); } #[test] fn replay_class_checks_id() { let mut ledger = test_ledger(); let err = ledger.replay_class(5, "Retail".to_string()); assert_eq!(err, Err(LedgerError::ReplayIdMismatch(5, 1))); assert_eq!(ledger.next_class_id(), 1); ledger.replay_class(1, "Retail".to_string()).unwrap(); assert_eq!(ledger.next_class_id(), 2); assert_eq!(ledger.get_class(1).unwrap().name, "Retail"); } #[test] fn reversal_carries_class() { let mut ledger = test_ledger(); let retail = ledger.add_class("Retail").unwrap(); let date = NaiveDate::from_ymd_opt(2026, 10, 1).unwrap(); post_sale(&mut ledger, date, d(100_000), Decimal::ZERO, Some(retail)); let entry_id = ledger.posted_entries().map(|e| e.id()).next().unwrap(); let rev = ledger.reverse_entry(entry_id, date, "reversal").unwrap(); let rev_entry = ledger.get_entry(rev).unwrap(); // The flipped revenue line keeps its class; the cash lines were // never tagged. assert_eq!(rev_entry.lines()[0].class_id, None); assert_eq!(rev_entry.lines()[1].class_id, Some(retail)); // The class P&L nets to zero after the reversal. let pl = crate::reports::profit_and_loss_filtered(&ledger, Some(retail)).unwrap(); assert_eq!((pl.revenue, pl.expenses), (Decimal::ZERO, Decimal::ZERO)); } }