accrual: Inconsistent entity is not an error.

conservancy_beancount/reports/accrual.py

@@ -94,6 +94,7 @@ from typing import (
     Set,
     TextIO,
     Tuple,
+    TypeVar,
     Union,
 )
 from ..beancount_types import (
@@ -121,6 +122,7 @@ from .. import rtutil
 PROGNAME = 'accrual-report'
 STANDARD_PATH = Path('-')
 
+CompoundAmount = TypeVar('CompoundAmount', data.Amount, core.Balance)
 PostGroups = Mapping[Optional[MetaValue], 'AccrualPostings']
 RTObject = Mapping[str, str]
 
@@ -132,7 +134,7 @@ class Sentinel:
 
 class Account(NamedTuple):
     name: str
-    norm_func: Callable[[core.Balance], core.Balance]
+    norm_func: Callable[[CompoundAmount], CompoundAmount]
     aging_thresholds: Sequence[int]
 
 
@@ -175,21 +177,19 @@ class AccrualPostings(core.RelatedPostings):
     _FIELDS: Dict[str, Callable[[data.Posting], MetaValue]] = {
         'account': operator.attrgetter('account'),
         'contract': _meta_getter('contract'),
-        'entity': _meta_getter('entity'),
         'invoice': _meta_getter('invoice'),
         'purchase_order': _meta_getter('purchase-order'),
     }
     INCONSISTENT = Sentinel()
     __slots__ = (
         'accrual_type',
+        'accrued_entities',
         'end_balance',
+        'paid_entities',
         'account',
         'accounts',
         'contract',
         'contracts',
-        'entity',
-        'entitys',
-        'entities',
         'invoice',
         'invoices',
         'purchase_order',
@@ -205,8 +205,6 @@ class AccrualPostings(core.RelatedPostings):
         # The following type declarations tell mypy about values set in the for
         # loop that are important enough to be referenced directly elsewhere.
         self.account: Union[data.Account, Sentinel]
-        self.entity: Union[MetaValue, Sentinel]
-        self.entitys: FrozenSet[MetaValue]
         self.invoice: Union[MetaValue, Sentinel]
         for name, get_func in self._FIELDS.items():
             values = frozenset(get_func(post) for post in self)
@@ -216,14 +214,34 @@ class AccrualPostings(core.RelatedPostings):
             else:
                 one_value = self.INCONSISTENT
             setattr(self, name, one_value)
-        # Correct spelling = bug prevention for future users of this class.
-        self.entities = self.entitys
         if self.account is self.INCONSISTENT:
             self.accrual_type: Optional[AccrualAccount] = None
             self.end_balance = self.balance_at_cost()
+            self.accrued_entities = self._collect_entities()
+            self.paid_entities = self.accrued_entities
         else:
             self.accrual_type = AccrualAccount.classify(self)
-            self.end_balance = self.accrual_type.value.norm_func(self.balance_at_cost())
+            norm_func = self.accrual_type.value.norm_func
+            self.end_balance = norm_func(self.balance_at_cost())
+            self.accrued_entities = self._collect_entities(
+                lambda post: norm_func(post.units).number > 0,  # type:ignore[no-any-return]
+            )
+            self.paid_entities = self._collect_entities(
+                lambda post: norm_func(post.units).number < 0,  # type:ignore[no-any-return]
+            )
+
+    def _collect_entities(self,
+                          pred: Callable[[data.Posting], bool]=bool,
+                          default: str='<empty>',
+    ) -> FrozenSet[MetaValue]:
+        return frozenset(
+            post.meta.get('entity') or default
+            for post in self if pred(post)
+        )
+
+    def entities(self) -> Iterator[MetaValue]:
+        yield from self.accrued_entities
+        yield from self.paid_entities.difference(self.accrued_entities)
 
     def make_consistent(self) -> Iterator[Tuple[MetaValue, 'AccrualPostings']]:
         account_ok = isinstance(self.account, str)
@@ -439,7 +457,7 @@ class AgingODS(core.BaseODS[AccrualPostings, Optional[data.Account]]):
             amount_cell = self.balance_cell(raw_balance)
         self.add_row(
             self.date_cell(row[0].meta.date),
-            self.multiline_cell(row.entities),
+            self.multiline_cell(row.entities()),
             amount_cell,
             self.balance_cell(row.end_balance),
             self.multilink_cell(self._link_seq(row, 'rt-id')),
@@ -464,7 +482,7 @@ class AgingReport(BaseReport):
         rows.sort(key=lambda related: (
             related.account,
             related[0].meta.date,
-            min(related.entities) if related.entities else '',
+            min(related.entities()) if related.accrued_entities else '',
         ))
         self.ods.write(rows)
         self.ods.save_file(self.out_bin)

tests/books/accruals.beancount

@@ -30,6 +30,27 @@
   Liabilities:Payable:Accounts  -75 USD
   Expenses:Travel  75 USD
 
+2010-04-15 * "Multiparty invoice"
+  rt-id: "rt:480"
+  invoice: "rt:480/4800"
+  Expenses:Travel  250 USD
+  Liabilities:Payable:Accounts  -125 USD
+  entity: "MultiPartyA"
+  Liabilities:Payable:Accounts  -125 USD
+  entity: "MultiPartyB"
+
+2010-04-18 * "MultiPartyA" "Payment for 480"
+  rt-id: "rt:480"
+  invoice: "rt:480/4800"
+  Liabilities:Payable:Accounts  125 USD
+  Assets:Checking  -125 USD
+
+2010-04-20 * "MultiPartyB" "Payment for 480"
+  rt-id: "rt:480"
+  invoice: "rt:480/4800"
+  Liabilities:Payable:Accounts  125 USD
+  Assets:Checking  -125 USD
+
 2010-04-30 ! "Vendor" "Travel reimbursement"
   rt-id: "rt:310"
   contract: "rt:310/3100"

tests/test_reports_accrual.py

@@ -63,7 +63,6 @@ ACCOUNTS = [
 
 CONSISTENT_METADATA = [
     'contract',
-    'entity',
     'purchase-order',
 ]
 
@@ -354,6 +353,39 @@ def test_accrual_postings_consistent_metadata(meta_key, acct_name):
     assert getattr(related, attr_name) == meta_value
     assert getattr(related, f'{attr_name}s') == {meta_value}
 
+def test_accrual_postings_entity():
+    txn = testutil.Transaction(postings=[
+        (ACCOUNTS[0], 25, {'entity': 'Accruee'}),
+        (ACCOUNTS[0], -15, {'entity': 'Payee15'}),
+        (ACCOUNTS[0], -10, {'entity': 'Payee10'}),
+    ])
+    related = accrual.AccrualPostings(data.Posting.from_txn(txn))
+    assert related.accrued_entities == {'Accruee'}
+    assert related.paid_entities == {'Payee10', 'Payee15'}
+
+def test_accrual_postings_entities():
+    txn = testutil.Transaction(postings=[
+        (ACCOUNTS[0], 25, {'entity': 'Accruee'}),
+        (ACCOUNTS[0], -15, {'entity': 'Payee15'}),
+        (ACCOUNTS[0], -10, {'entity': 'Payee10'}),
+    ])
+    related = accrual.AccrualPostings(data.Posting.from_txn(txn))
+    actual = related.entities()
+    assert next(actual, None) == 'Accruee'
+    assert set(actual) == {'Payee10', 'Payee15'}
+
+def test_accrual_postings_entities_no_duplicates():
+    txn = testutil.Transaction(postings=[
+        (ACCOUNTS[0], 25, {'entity': 'Accruee'}),
+        (ACCOUNTS[0], -15, {'entity': 'Accruee'}),
+        (ACCOUNTS[0], -10, {'entity': 'Other'}),
+    ])
+    related = accrual.AccrualPostings(data.Posting.from_txn(txn))
+    actual = related.entities()
+    assert next(actual, None) == 'Accruee'
+    assert next(actual, None) == 'Other'
+    assert next(actual, None) is None
+
 def test_accrual_postings_inconsistent_account():
     meta = {'invoice': 'invoice.pdf'}
     txn = testutil.Transaction(postings=[
@@ -399,7 +431,7 @@ def test_consistency_check_when_consistent(meta_key, account):
     assert not list(related.report_inconsistencies())
 
 @pytest.mark.parametrize('meta_key,account', testutil.combine_values(
-    ['approval', 'fx-rate', 'statement'],
+    ['approval', 'entity', 'fx-rate', 'statement'],
     ACCOUNTS,
 ))
 def test_consistency_check_ignored_metadata(meta_key, account):