fund: Add outstanding balances to text fund report.

conservancy_beancount/reports/fund.py

@@ -80,7 +80,13 @@ from .. import data
 AccountsMap = Mapping[data.Account, core.PeriodPostings]
 FundPosts = Tuple[MetaValue, AccountsMap]
 
-BALANCE_ACCOUNTS = ['Equity', 'Income', 'Expenses']
+EQUITY_ACCOUNTS = ['Equity', 'Income', 'Expenses']
+INFO_ACCOUNTS = [
+    'Assets:Receivable',
+    'Assets:Prepaid',
+    'Liabilities:Payable',
+    'Liabilities:UnearnedIncome',
+]
 PROGNAME = 'fund-report'
 UNRESTRICTED_FUND = 'Conservancy'
 logger = logging.getLogger('conservancy_beancount.reports.fund')
@@ -170,12 +176,17 @@ class TextReport:
                           account_map: AccountsMap,
     ) -> Iterator[Tuple[str, Sequence[str]]]:
         total_fmt = f'{fund} balance as of {{}}'
-        for acct_s, balance in core.account_balances(account_map, BALANCE_ACCOUNTS):
+        for acct_s, balance in core.account_balances(account_map, EQUITY_ACCOUNTS):
             if acct_s is core.OPENING_BALANCE_NAME:
                 acct_s = total_fmt.format(self.start_date.isoformat())
             elif acct_s is core.ENDING_BALANCE_NAME:
                 acct_s = total_fmt.format(self.stop_date.isoformat())
             yield acct_s, (-balance).format(None, sep='\0').split('\0')
+        for _, account in core.sort_and_filter_accounts(account_map, INFO_ACCOUNTS):
+            balance = account_map[account].stop_bal
+            if not balance.is_zero():
+                balance = core.normalize_amount_func(account)(balance)
+                yield account, balance.format(None, sep='\0').split('\0')
 
     def write(self, rows: Iterable[FundPosts]) -> None:
         output = [
@@ -319,7 +330,6 @@ def main(arglist: Optional[Sequence[str]]=None,
         post
         for post in data.Posting.from_entries(entries)
         if post.meta.date < args.stop_date
-        and post.account.is_under(*BALANCE_ACCOUNTS)
     )
     for search_term in args.search_terms:
         postings = search_term.filter_postings(postings)

tests/test_reports_fund.py

@@ -40,6 +40,8 @@ START_DATE = datetime.date(2018, 3, 1)
 MID_DATE = datetime.date(2019, 3, 1)
 STOP_DATE = datetime.date(2020, 3, 1)
 
+EQUITY_ROOT_ACCOUNTS = ('Expenses:', 'Equity:', 'Income:')
+
 OPENING_BALANCES = {
     'Alpha': 3000,
     'Bravo': 2000,
@@ -51,18 +53,26 @@ BALANCES_BY_YEAR = {
     ('Conservancy', 2018): [
         ('Income:Other', 40),
         ('Expenses:Other', -4),
+        ('Assets:Receivable:Accounts', 40),
+        ('Liabilities:Payable:Accounts', 4),
     ],
     ('Conservancy', 2019): [
         ('Income:Other', 42),
         ('Expenses:Other', Decimal('-4.20')),
         ('Equity:Realized:CurrencyConversion', Decimal('6.20')),
+        ('Assets:Receivable:Accounts', -40),
+        ('Liabilities:Payable:Accounts', -4),
     ],
     ('Alpha', 2018): [
         ('Income:Other', 60),
+        ('Liabilities:UnearnedIncome', 30),
+        ('Assets:Prepaid:Expenses', 20),
     ],
     ('Alpha', 2019): [
         ('Income:Other', 30),
         ('Expenses:Other', -26),
+        ('Assets:Prepaid:Expenses', -20),
+        ('Liabilities:UnearnedIncome', -30),
     ],
     ('Bravo', 2018): [
         ('Expenses:Other', -20),
@@ -76,14 +86,6 @@ BALANCES_BY_YEAR = {
 def fund_entries():
     return copy.deepcopy(_ledger_load[0])
 
-def fund_postings(entries, project, stop_date):
-    return (
-        post for post in data.Posting.from_entries(entries)
-        if post.meta.date < stop_date
-        and post.account.is_under('Equity', 'Income', 'Expenses')
-        and post.meta.get('project') == project
-    )
-
 def split_text_lines(output):
     for line in output:
         account, amount = line.rsplit(None, 1)
@@ -94,6 +96,17 @@ def format_amount(amount, currency='USD'):
         amount, currency, format_type='accounting',
     )
 
+def check_text_balances(actual, expected, *expect_accounts):
+    balance = Decimal()
+    for expect_account in expect_accounts:
+        expect_amount = expected[expect_account]
+        if expect_amount:
+            actual_account, actual_amount = next(actual)
+            assert actual_account == expect_account
+            assert actual_amount == format_amount(expect_amount)
+            balance += expect_amount
+    return balance
+
 def check_text_report(output, project, start_date, stop_date):
     _, _, project = project.rpartition('=')
     balance_amount = Decimal(OPENING_BALANCES[project])
@@ -105,11 +118,10 @@ def check_text_report(output, project, start_date, stop_date):
             pass
         else:
             for account, amount in amounts:
-                if year < start_date.year:
+                if year < start_date.year and account.startswith(EQUITY_ROOT_ACCOUNTS):
                     balance_amount += amount
                 else:
                     expected[account] += amount
-    expected.default_factory = None
     actual = split_text_lines(output)
     next(actual); next(actual)  # Discard headers
     open_acct, open_amt = next(actual)
@@ -117,25 +129,24 @@ def check_text_report(output, project, start_date, stop_date):
         project, start_date.isoformat(),
     )
     assert open_amt == format_amount(balance_amount)
-    for expect_account in [
+    balance_amount += check_text_balances(
-            'Equity:Realized:CurrencyConversion',
+        actual, expected,
-            'Income:Other',
+        'Equity:Realized:CurrencyConversion',
-            'Expenses:Other',
+        'Income:Other',
-    ]:
+        'Expenses:Other',
-        try:
+    )
-            expect_amount = expected[expect_account]
-        except KeyError:
-            continue
-        else:
-            actual_account, actual_amount = next(actual)
-            assert actual_account == expect_account
-            assert actual_amount == format_amount(expect_amount)
-            balance_amount += expect_amount
     end_acct, end_amt = next(actual)
     assert end_acct == "{} balance as of {}".format(
         project, stop_date.isoformat(),
     )
     assert end_amt == format_amount(balance_amount)
+    balance_amount += check_text_balances(
+        actual, expected,
+        'Assets:Receivable:Accounts',
+        'Assets:Prepaid:Expenses',
+        'Liabilities:Payable:Accounts',
+        'Liabilities:UnearnedIncome',
+    )
     assert next(actual, None) is None
 
 def check_ods_report(ods, start_date, stop_date):
@@ -143,7 +154,11 @@ def check_ods_report(ods, start_date, stop_date):
         'opening': Decimal(amount),
         'Income': Decimal(0),
         'Expenses': Decimal(0),
-        'Equity': Decimal(0),
+        'Equity:Realized': Decimal(0),
+        'Assets:Receivable': Decimal(0),
+        'Assets:Prepaid': Decimal(0),
+        'Liabilities:Payable': Decimal(0),
+        'Liabilities': Decimal(0),  # UnearnedIncome
     }) for key, amount in sorted(OPENING_BALANCES.items()))
     for fund, year in itertools.product(account_bals, range(2018, stop_date.year)):
         try:
@@ -152,10 +167,10 @@ def check_ods_report(ods, start_date, stop_date):
             pass
         else:
             for account, amount in amounts:
-                if year < start_date.year:
+                if year < start_date.year and account.startswith(EQUITY_ROOT_ACCOUNTS):
                     acct_key = 'opening'
                 else:
-                    acct_key, _, _ = account.partition(':')
+                    acct_key, _, _ = account.rpartition(':')
                 account_bals[fund][acct_key] += amount
     account_bals['Unrestricted'] = account_bals.pop('Conservancy')
     for row in ods.getElementsByType(odf.table.TableRow):
@@ -169,11 +184,13 @@ def check_ods_report(ods, start_date, stop_date):
             assert next(cells).value == balances['opening']
             assert next(cells).value == balances['Income']
             assert next(cells).value == -balances['Expenses']
-            if balances['Equity']:
+            if balances['Equity:Realized']:
-                assert next(cells).value == balances['Equity']
+                assert next(cells).value == balances['Equity:Realized']
             else:
                 assert not next(cells).value
-            assert next(cells).value == sum(balances.values())
+            assert next(cells).value == sum(balances[key] for key in [
+                'opening', 'Income', 'Expenses', 'Equity:Realized',
+            ])
     assert not account_bals, "did not see all funds in report"
 
 def run_main(out_type, arglist, config=None):