plugin-financials/repositories/ReportRepository.js

const BaseFinancialRepository = require('./BaseFinancialRepository');

/**
 * Report Repository
 * 
 * Manages financial report generation and storage.
 */
class ReportRepository extends BaseFinancialRepository {
  constructor() {
    super('pg_fn_reports');
  }

  getRepositories() {
    if (!this.transactionLineRepository) {
      const { transactionRepository, transactionLineRepository, chartOfAccountsRepository } = require('./index');
      this.transactionRepository = transactionRepository;
      this.transactionLineRepository = transactionLineRepository;
      this.chartOfAccountsRepository = chartOfAccountsRepository;
    }
  }

  async findBySiteId(siteId) {
    return await this.findAll({ site_id: siteId }, { orderBy: 'generated_at', orderDirection: 'desc' });
  }

  async findByType(siteId, reportType) {
    return await this.findAll({ site_id: siteId, report_type: reportType }, {
      orderBy: 'generated_at',
      orderDirection: 'desc'
    });
  }

  async createReport(reportData) {
    return await this.create({
      ...reportData,
      generated_at: new Date().toISOString(),
      status: reportData.status || 'generated'
    });
  }

  /**
   * Generate Trial Balance Report
   * @param {string} siteId - Site ID
   * @param {Object} options - Date range
   * @returns {Promise<Object>} Trial balance report
   */
  async generateTrialBalance(siteId, options = {}) {
    try {
      this.getRepositories();
      const { generalLedgerRepository } = require('./index');
      
      return await generalLedgerRepository.getTrialBalance(siteId, options);
    } catch (error) {
      throw new Error(`Failed to generate trial balance: ${error.message}`);
    }
  }

  /**
   * Generate Balance Sheet
   * @param {string} siteId - Site ID
   * @param {Object} options - Date range
   * @returns {Promise<Object>} Balance sheet report
   */
  async generateBalanceSheet(siteId, options = {}) {
    try {
      this.getRepositories();
      
      const accounts = await this.chartOfAccountsRepository.findAll({ site_id: siteId, is_active: true });
      
      const { transactionRepository, transactionLineRepository } = require('./index');
      
      const assets = [];
      const liabilities = [];
      const equity = [];
      
      for (const account of accounts) {
        const lines = await this.transactionLineRepository.findAll({ account_id: account.id });
        let balance = 0;
        
        for (const line of lines) {
          const transaction = await transactionRepository.findById(line.transaction_id);
          if (transaction && transaction.site_id === siteId) {
            if (options.endDate && transaction.transaction_date <= options.endDate) {
              balance += parseFloat(line.debit_amount || 0) - parseFloat(line.credit_amount || 0);
            } else if (!options.endDate) {
              balance += parseFloat(line.debit_amount || 0) - parseFloat(line.credit_amount || 0);
            }
          }
        }
        
        const accountData = {
          account_code: account.account_code,
          account_name: account.account_name,
          balance: balance
        };
        
        if (account.account_type === 'asset') {
          assets.push(accountData);
        } else if (account.account_type === 'liability') {
          liabilities.push(accountData);
        } else if (account.account_type === 'equity') {
          equity.push(accountData);
        }
      }
      
      const totalAssets = assets.reduce((sum, a) => sum + a.balance, 0);
      const totalLiabilities = liabilities.reduce((sum, l) => sum + l.balance, 0);
      const totalEquity = equity.reduce((sum, e) => sum + e.balance, 0);
      
      return {
        site_id: siteId,
        report_date: options.endDate || new Date().toISOString().split('T')[0],
        assets: {
          accounts: assets,
          total: totalAssets
        },
        liabilities: {
          accounts: liabilities,
          total: totalLiabilities
        },
        equity: {
          accounts: equity,
          total: totalEquity
        },
        total_liabilities_and_equity: totalLiabilities + totalEquity,
        balanced: Math.abs(totalAssets - (totalLiabilities + totalEquity)) < 0.01
      };
    } catch (error) {
      throw new Error(`Failed to generate balance sheet: ${error.message}`);
    }
  }

  /**
   * Generate Income Statement
   * @param {string} siteId - Site ID
   * @param {Object} options - Date range
   * @returns {Promise<Object>} Income statement report
   */
  async generateIncomeStatement(siteId, options = {}) {
    try {
      this.getRepositories();
      
      const revenueAccounts = await this.chartOfAccountsRepository.findAll({ 
        site_id: siteId, 
        account_type: 'revenue',
        is_active: true 
      });
      
      const expenseAccounts = await this.chartOfAccountsRepository.findAll({ 
        site_id: siteId, 
        account_type: 'expense',
        is_active: true 
      });
      
      const { transactionRepository, transactionLineRepository } = require('./index');
      
      const revenues = [];
      const expenses = [];
      
      // Calculate revenue
      for (const account of revenueAccounts) {
        const lines = await this.transactionLineRepository.findAll({ account_id: account.id });
        let total = 0;
        
        for (const line of lines) {
          const transaction = await transactionRepository.findById(line.transaction_id);
          if (transaction && transaction.site_id === siteId) {
            const transactionDate = transaction.transaction_date;
            if (options.startDate && options.endDate) {
              if (transactionDate >= options.startDate && transactionDate <= options.endDate) {
                total += parseFloat(line.debit_amount || 0) - parseFloat(line.credit_amount || 0);
              }
            } else {
              total += parseFloat(line.debit_amount || 0) - parseFloat(line.credit_amount || 0);
            }
          }
        }
        
        if (total !== 0) {
          revenues.push({
            account_code: account.account_code,
            account_name: account.account_name,
            amount: total
          });
        }
      }
      
      // Calculate expenses
      for (const account of expenseAccounts) {
        const lines = await this.transactionLineRepository.findAll({ account_id: account.id });
        let total = 0;
        
        for (const line of lines) {
          const transaction = await transactionRepository.findById(line.transaction_id);
          if (transaction && transaction.site_id === siteId) {
            const transactionDate = transaction.transaction_date;
            if (options.startDate && options.endDate) {
              if (transactionDate >= options.startDate && transactionDate <= options.endDate) {
                total += parseFloat(line.debit_amount || 0) - parseFloat(line.credit_amount || 0);
              }
            } else {
              total += parseFloat(line.debit_amount || 0) - parseFloat(line.credit_amount || 0);
            }
          }
        }
        
        if (total !== 0) {
          expenses.push({
            account_code: account.account_code,
            account_name: account.account_name,
            amount: total
          });
        }
      }
      
      const totalRevenue = revenues.reduce((sum, r) => sum + r.amount, 0);
      const totalExpenses = expenses.reduce((sum, e) => sum + e.amount, 0);
      const netIncome = totalRevenue - totalExpenses;
      
      return {
        site_id: siteId,
        start_date: options.startDate,
        end_date: options.endDate,
        revenues: {
          accounts: revenues,
          total: totalRevenue
        },
        expenses: {
          accounts: expenses,
          total: totalExpenses
        },
        net_income: netIncome
      };
    } catch (error) {
      throw new Error(`Failed to generate income statement: ${error.message}`);
    }
  }
}

module.exports = ReportRepository;