@accounter/server/dist/server/src/modules/reports/helpers/profit-and-loss.helper.js

Accounter GraphQL server

import { recordsByFinancialEntityIdAndSortCodeValidations, } from './misc.helper.js';
export function decorateLedgerRecords(ledgerRecords, financialEntitiesDict) {
    return ledgerRecords.map(record => {
        const sortCodes = {};
        if (record.credit_entity1) {
            const sortCode = financialEntitiesDict.get(record.credit_entity1)?.sort_code;
            if (!sortCode) {
                console.error(`No sort code for financial entity ${record.credit_entity1}`);
            }
            sortCodes.credit_entity_sort_code1 = sortCode ?? undefined;
        }
        if (record.credit_entity2) {
            const sortCode = financialEntitiesDict.get(record.credit_entity2)?.sort_code;
            if (!sortCode) {
                console.error(`No sort code for financial entity ${record.credit_entity2}`);
            }
            sortCodes.credit_entity_sort_code2 = sortCode ?? undefined;
        }
        if (record.debit_entity1) {
            const sortCode = financialEntitiesDict.get(record.debit_entity1)?.sort_code;
            if (!sortCode) {
                console.error(`No sort code for financial entity ${record.debit_entity1}`);
            }
            sortCodes.debit_entity_sort_code1 = sortCode ?? undefined;
        }
        if (record.debit_entity2) {
            const sortCode = financialEntitiesDict.get(record.debit_entity2)?.sort_code;
            if (!sortCode) {
                console.error(`No sort code for financial entity ${record.debit_entity2}`);
            }
            sortCodes.debit_entity_sort_code2 = sortCode ?? undefined;
        }
        return {
            ...record,
            ...sortCodes,
        };
    });
}
export function getProfitLossReportAmounts(decoratedLedgerRecords) {
    const revenueFilter = {
        rule: (_, sortCode) => [800, 810].includes(sortCode),
    };
    const costOfSalesFilter = {
        rule: (_, sortCode) => [910, 911, 912, 915].includes(sortCode),
    };
    const researchAndDevelopmentExpensesFilter = {
        rule: (_, sortCode) => [920, 921, 922, 923, 924, 925, 930, 931].includes(sortCode),
    };
    const marketingExpensesFilter = {
        rule: (_, sortCode) => [935, 936].includes(sortCode),
    };
    const managementAndGeneralExpensesFilter = {
        rule: (_, sortCode) => [940, 941, 942, 943, 944, 945, 946, 947, 948].includes(sortCode),
    };
    const financialExpensesFilter = {
        rule: (_, sortCode) => [990, 991, 992].includes(sortCode),
    };
    const otherIncomeFilter = {
        rule: (_, sortCode) => sortCode === 995,
    };
    const [revenue, costOfSales, researchAndDevelopmentExpenses, marketingExpenses, managementAndGeneralExpenses, financialExpenses, otherIncome,] = recordsByFinancialEntityIdAndSortCodeValidations(decoratedLedgerRecords, [
        revenueFilter,
        costOfSalesFilter,
        researchAndDevelopmentExpensesFilter,
        marketingExpensesFilter,
        managementAndGeneralExpensesFilter,
        financialExpensesFilter,
        otherIncomeFilter,
    ]);
    const { amount: revenueAmount, records: revenueRecords } = revenue;
    const { amount: costOfSalesAmount, records: costOfSalesRecords } = costOfSales;
    const grossProfitAmount = revenueAmount + costOfSalesAmount;
    const { amount: researchAndDevelopmentExpensesAmount, records: researchAndDevelopmentExpensesRecords, } = researchAndDevelopmentExpenses;
    const { amount: marketingExpensesAmount, records: marketingExpensesRecords } = marketingExpenses;
    const { amount: managementAndGeneralExpensesAmount, records: managementAndGeneralExpensesRecords, } = managementAndGeneralExpenses;
    const operatingProfitAmount = grossProfitAmount +
        researchAndDevelopmentExpensesAmount +
        marketingExpensesAmount +
        managementAndGeneralExpensesAmount;
    const { amount: financialExpensesAmount, records: financialExpensesRecords } = financialExpenses;
    const { amount: otherIncomeAmount, records: otherIncomeRecords } = otherIncome;
    const profitBeforeTaxAmount = operatingProfitAmount + financialExpensesAmount + otherIncomeAmount;
    const profitBeforeTaxRecords = [
        ...revenueRecords,
        ...costOfSalesRecords,
        ...researchAndDevelopmentExpensesRecords,
        ...marketingExpensesRecords,
        ...managementAndGeneralExpensesRecords,
        ...financialExpensesRecords,
        ...otherIncomeRecords,
    ];
    const profitBeforeTax = {
        amount: profitBeforeTaxAmount,
        records: profitBeforeTaxRecords,
    };
    return {
        revenue,
        costOfSales,
        grossProfitAmount,
        researchAndDevelopmentExpenses,
        marketingExpenses,
        managementAndGeneralExpenses,
        operatingProfitAmount,
        financialExpenses,
        otherIncome,
        profitBeforeTax,
    };
}
//# sourceMappingURL=profit-and-loss.helper.js.map