balance_sheet: Refactor out Report.write_classifications_by_account.

conservancy_beancount/reports/balance_sheet.py

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