balance_sheet: Refactor out Report.write_classifications_by_account.
This commit is contained in:
Brett Smith
parent
90ae343a1a
commit
b7dee6a88a
1 changed files with 89 additions and 162 deletions
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@ -19,6 +19,7 @@ import collections
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import datetime
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import enum
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import logging
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import operator
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import os
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import sys
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@ -27,6 +28,7 @@ from pathlib import Path
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from typing import (
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Any,
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Callable,
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Collection,
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Dict,
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Hashable,
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@ -57,6 +59,8 @@ EQUITY_ACCOUNTS = frozenset(['Equity', 'Income', 'Expenses'])
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PROGNAME = 'balance-sheet-report'
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logger = logging.getLogger('conservancy_beancount.tools.balance_sheet')
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KWArgs = Mapping[str, Any]
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class Fund(enum.IntFlag):
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RESTRICTED = enum.auto()
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UNRESTRICTED = enum.auto()
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@ -278,98 +282,83 @@ class Report(core.BaseODS[Sequence[None], None]):
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self.add_row()
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self.add_row(*header_cells)
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def write_classifications_by_account(
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self,
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account: str,
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balance_kwargs: Sequence[KWArgs],
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exclude_classifications: Collection[str]=frozenset(),
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text_prefix: str='',
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norm_func: Optional[Callable[[core.Balance], core.Balance]]=None,
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) -> Sequence[core.Balance]:
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if norm_func is None:
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norm_func = core.normalize_amount_func(f'{account}:RootsOK')
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assert len(balance_kwargs) + 1 == self.col_count, \
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"called write_classifications with wrong number of balance_kwargs"
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retval = [core.MutableBalance() for _ in balance_kwargs]
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for text, classification in self.walk_classifications_by_account(account):
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text_cell = self.string_cell(text_prefix + text)
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if classification is None:
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if not text[0].isspace():
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self.add_row()
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self.add_row(text_cell)
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elif classification in exclude_classifications:
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pass
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else:
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row = self.add_row(text_cell)
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for kwargs, total_bal in zip(balance_kwargs, retval):
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balance = norm_func(self.balances.total(
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classification=classification, **kwargs,
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))
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row.addElement(self.balance_cell(balance))
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total_bal += balance
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return retval
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def write_financial_position(self) -> None:
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self.start_sheet("Financial Position")
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balance_kwargs: Sequence[KWArgs] = [
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{'period': Period.ANY},
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{'period': Period.BEFORE_PERIOD},
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]
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prior_assets = core.MutableBalance()
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period_assets = core.MutableBalance()
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self.add_row(self.string_cell("Assets", stylename=self.style_bold))
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self.add_row()
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for text, classification in self.walk_classifications_by_account('Assets'):
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text_cell = self.string_cell(text)
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if classification is None:
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self.add_row(text_cell)
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else:
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period_bal = self.balances.total(classification=classification)
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prior_bal = period_bal - self.balances.total(
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classification=classification, period=Period.PERIOD,
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)
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self.add_row(
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text_cell,
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self.balance_cell(period_bal),
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self.balance_cell(prior_bal),
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)
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prior_assets += prior_bal
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period_assets += period_bal
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asset_totals = self.write_classifications_by_account('Assets', balance_kwargs)
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self.add_row()
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self.add_row(
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self.string_cell("Total Assets"),
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self.balance_cell(period_assets, stylename=self.style_bottomline),
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self.balance_cell(prior_assets, stylename=self.style_bottomline),
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*(self.balance_cell(balance, stylename=self.style_bottomline)
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for balance in asset_totals),
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)
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self.add_row()
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self.add_row()
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prior_liabilities = core.MutableBalance()
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period_liabilities = core.MutableBalance()
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self.add_row(self.string_cell("Liabilities and Net Assets",
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stylename=self.style_bold))
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self.add_row()
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self.add_row(self.string_cell("Liabilities", stylename=self.style_bold))
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self.add_row()
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for text, classification in self.walk_classifications_by_account('Liabilities'):
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text_cell = self.string_cell(text)
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if classification is None:
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self.add_row(text_cell)
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else:
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period_bal = -self.balances.total(classification=classification)
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prior_bal = period_bal + self.balances.total(
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classification=classification, period=Period.PERIOD,
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)
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self.add_row(
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text_cell,
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self.balance_cell(period_bal),
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self.balance_cell(prior_bal),
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)
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prior_liabilities += prior_bal
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period_liabilities += period_bal
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liabilities = self.write_classifications_by_account('Liabilities', balance_kwargs)
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self.add_row(
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self.string_cell("Total Liabilities"),
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self.balance_cell(period_liabilities, stylename=self.style_totline),
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self.balance_cell(prior_liabilities, stylename=self.style_totline),
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*(self.balance_cell(balance, stylename=self.style_totline)
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for balance in liabilities),
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)
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self.add_row()
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self.add_row()
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prior_net = core.MutableBalance()
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period_net = core.MutableBalance()
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equity_totals = [core.MutableBalance() for _ in balance_kwargs]
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self.add_row(self.string_cell("Net Assets", stylename=self.style_bold))
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self.add_row()
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for fund in [Fund.UNRESTRICTED, Fund.RESTRICTED]:
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preposition = "Without" if fund is Fund.UNRESTRICTED else "With"
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period_bal = -self.balances.total(account=EQUITY_ACCOUNTS, fund=fund)
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prior_bal = period_bal + self.balances.total(
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account=EQUITY_ACCOUNTS, fund=fund, period=Period.PERIOD,
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)
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self.add_row(
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self.string_cell(f"{preposition} donor restrictions"),
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self.balance_cell(period_bal),
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self.balance_cell(prior_bal),
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)
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prior_net += prior_bal
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period_net += period_bal
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row = self.add_row(self.string_cell(f"{preposition} donor restrictions"))
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for kwargs, total_bal in zip(balance_kwargs, equity_totals):
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balance = -self.balances.total(account=EQUITY_ACCOUNTS, fund=fund, **kwargs)
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row.addElement(self.balance_cell(balance))
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total_bal += balance
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self.add_row(
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self.string_cell("Total Net Assets"),
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self.balance_cell(period_net, stylename=self.style_subtotline),
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self.balance_cell(prior_net, stylename=self.style_subtotline),
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*(self.balance_cell(balance, stylename=self.style_subtotline)
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for balance in equity_totals),
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)
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self.add_row()
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self.add_row(
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self.string_cell("Total Liabilities and Net Assets"),
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self.balance_cell(period_liabilities + period_net,
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stylename=self.style_bottomline),
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self.balance_cell(prior_liabilities + prior_net,
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stylename=self.style_bottomline),
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*(self.balance_cell(ltot + etot, stylename=self.style_bottomline)
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for ltot, etot in zip(liabilities, equity_totals)),
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)
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def write_activities(self) -> None:
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@ -386,30 +375,15 @@ class Report(core.BaseODS[Sequence[None], None]):
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{'period': Period.PRIOR},
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]
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totals = [core.MutableBalance() for _ in bal_kwargs]
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self.add_row(self.string_cell("Support and Revenue", stylename=self.style_bold))
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self.add_row()
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for text, classification in self.walk_classifications_by_account('Income'):
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text_cell = self.string_cell(text)
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if classification is None:
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self.add_row(text_cell)
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elif classification == self.C_SATISFIED:
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continue
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else:
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balances = [
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-self.balances.total(classification=classification, **kwargs)
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for kwargs in bal_kwargs
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]
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self.add_row(
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text_cell,
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*(self.balance_cell(bal) for bal in balances),
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)
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for total, bal in zip(totals, balances):
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total += bal
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income_totals = self.write_classifications_by_account(
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'Income', bal_kwargs, (self.C_SATISFIED,),
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)
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self.add_row(
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odf.table.TableCell(),
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*(self.balance_cell(total, stylename=self.style_subtotline)
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for total in totals),
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for total in income_totals),
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)
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self.add_row()
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self.add_row(
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@ -420,20 +394,18 @@ class Report(core.BaseODS[Sequence[None], None]):
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) - self.balances.total(
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classification=self.C_SATISFIED, period=Period.PERIOD, fund=Fund.RESTRICTED,
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)
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totals[0] += released
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totals[1] -= released
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other_totals = [core.MutableBalance() for _ in bal_kwargs]
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other_totals[0] += released
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other_totals[1] -= released
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self.add_row(
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self.string_cell(self.C_SATISFIED),
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self.balance_cell(released),
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self.balance_cell(-released),
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self.balance_cell(self.NO_BALANCE),
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self.balance_cell(self.NO_BALANCE),
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*(self.balance_cell(bal) for bal in other_totals),
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)
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self.add_row()
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self.add_row(
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self.string_cell("Total Support and Revenue"),
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*(self.balance_cell(total, stylename=self.style_totline)
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for total in totals),
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*(self.balance_cell(inctot + otot, stylename=self.style_totline)
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for inctot, otot in zip(income_totals, other_totals)),
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)
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period_expenses = core.MutableBalance()
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@ -479,13 +451,14 @@ class Report(core.BaseODS[Sequence[None], None]):
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self.balance_cell(prior_bal, stylename=self.style_totline),
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)
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totals[0] -= period_bal
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totals[2] -= period_bal
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totals[3] -= prior_bal
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other_totals[0] -= period_bal
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other_totals[2] -= period_bal
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other_totals[3] -= prior_bal
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self.add_row()
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self.add_row(
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self.string_cell("Change in Net Assets"),
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*(self.balance_cell(total) for total in totals),
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*(self.balance_cell(inctot + otot)
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for inctot, otot in zip(income_totals, other_totals)),
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)
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for kwargs in bal_kwargs:
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@ -493,21 +466,21 @@ class Report(core.BaseODS[Sequence[None], None]):
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kwargs['period'] = Period.BEFORE_PERIOD
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else:
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kwargs['period'] = Period.OPENING
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beginnings = [
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equity_totals = [
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-self.balances.total(account=EQUITY_ACCOUNTS, **kwargs)
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for kwargs in bal_kwargs
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]
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self.add_row()
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self.add_row(
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self.string_cell("Beginning Net Assets"),
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*(self.balance_cell(beg_bal) for beg_bal in beginnings),
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*(self.balance_cell(beg_bal) for beg_bal in equity_totals),
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)
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self.add_row()
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self.add_row(
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self.string_cell("Ending Net Assets"),
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*(self.balance_cell(beg_bal + tot_bal, stylename=self.style_bottomline)
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for beg_bal, tot_bal in zip(beginnings, totals)),
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*(self.balance_cell(inctot + otot + eqtot, stylename=self.style_bottomline)
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for inctot, otot, eqtot in zip(income_totals, other_totals, equity_totals)),
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)
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def write_functional_expenses(self) -> None:
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@ -518,38 +491,13 @@ class Report(core.BaseODS[Sequence[None], None]):
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["Fundraising"],
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totals_prefix=["Total Year Ended"],
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)
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bal_kwargs: Sequence[Dict[str, Any]] = [
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totals = self.write_classifications_by_account('Expenses', [
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{'period': Period.PERIOD, 'post_type': 'program'},
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{'period': Period.PERIOD, 'post_type': 'management'},
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{'period': Period.PERIOD, 'post_type': 'fundraising'},
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{'period': Period.PERIOD},
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{'period': Period.PRIOR},
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]
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totals = [core.MutableBalance() for _ in bal_kwargs]
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for text, classification in self.walk_classifications_by_account('Expenses'):
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text_cell = self.string_cell(text)
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if classification is None:
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if not text[0].isspace():
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self.add_row()
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self.add_row(text_cell)
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else:
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balances = [
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self.balances.total(classification=classification, **kwargs)
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for kwargs in bal_kwargs
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]
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self.add_row(
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text_cell,
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*(self.balance_cell(bal) for bal in balances),
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)
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break_bal = sum(balances[:3], core.MutableBalance())
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if not (break_bal - balances[3]).clean_copy(1).is_zero():
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logger.warning(
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"Functional expenses breakdown does not match total on row %s",
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len(self.sheet.childNodes) - self.col_count,
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)
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for total, bal in zip(totals, balances):
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total += bal
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])
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self.add_row()
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self.add_row(
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self.string_cell("Total Expenses"),
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@ -563,6 +511,7 @@ class Report(core.BaseODS[Sequence[None], None]):
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{'period': Period.PERIOD},
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{'period': Period.PRIOR},
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]
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norm_func = operator.neg
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self.add_row(self.string_cell(
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"Cash Flows from Operating Activities",
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@ -570,52 +519,30 @@ class Report(core.BaseODS[Sequence[None], None]):
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))
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self.add_row()
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totals = [
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equity_totals = [
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-self.balances.total(account=EQUITY_ACCOUNTS, **kwargs)
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for kwargs in bal_kwargs
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]
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self.add_row(
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self.string_cell("Change in Net Assets"),
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*(self.balance_cell(bal) for bal in totals),
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*(self.balance_cell(bal) for bal in equity_totals),
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)
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self.add_row(self.string_cell(
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"(Increase) decrease in operating assets:",
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))
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for text, classification in self.walk_classifications_by_account('Assets'):
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text_cell = self.string_cell(self.SPACE + text)
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if classification is None:
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self.add_row(text_cell)
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elif classification == self.C_CASH:
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continue
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else:
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balances = [
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-self.balances.total(classification=classification, **kwargs)
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for kwargs in bal_kwargs
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]
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self.add_row(
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text_cell,
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*(self.balance_cell(bal) for bal in balances),
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)
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for total, bal in zip(totals, balances):
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total += bal
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asset_totals = self.write_classifications_by_account(
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'Assets', bal_kwargs, (self.C_CASH,), self.SPACE, norm_func,
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)
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self.add_row(self.string_cell(
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"Increase (decrease) in operating liabilities:",
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))
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for text, classification in self.walk_classifications_by_account('Liabilities'):
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text_cell = self.string_cell(self.SPACE + text)
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if classification is None:
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self.add_row(text_cell)
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else:
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balances = [
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-self.balances.total(classification=classification, **kwargs)
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for kwargs in bal_kwargs
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]
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self.add_row(
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text_cell,
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*(self.balance_cell(bal) for bal in balances),
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)
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for total, bal in zip(totals, balances):
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total += bal
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liabilities = self.write_classifications_by_account(
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'Liabilities', bal_kwargs, (), self.SPACE, norm_func,
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)
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totals = [
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sum(bals, core.MutableBalance())
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for bals in zip(equity_totals, asset_totals, liabilities)
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]
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self.add_row(
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self.string_cell("Net cash provided by operating activites"),
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*(self.balance_cell(tot_bal, stylename=self.style_totline)
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