fix: monthly actuals equity offset (Option A) + scenario activation creates accounts
Monthly Actuals — Option A: - Replace operating cash account offset with per-fund equity account clearing - Equity accounts 3000/3100 now absorb the net P&L from actuals entries - Cash account is never touched by monthly actuals, eliminating the balance discrepancy that required manual cash adjustments - Per-fund routing: operating income/expense clears to 3000, reserve to 3100 - Falls back gracefully if only one equity account exists Scenario Activation (Issue 4): - updateScenario now accepts userId and triggers materialisation when status transitions to 'active' - Each pending scenario investment is created as a real investment_accounts record dated to its purchase_date (future dates are supported) - Journal entries are posted at the purchase_date using the fund's primary cash account and equity offset (matching manual account creation) - Rollover detection: if an existing active investment matures within 7 days of the new investment's purchase_date and shares the same fund_type, the system creates a maturity JE (proceeds → cash) and a reinvestment JE (cash → new CD) rather than a fresh cash deduction, then retires the source investment - Per-investment failures are logged but do not abort the rest of the batch Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
This commit is contained in:
@@ -51,8 +51,8 @@ export class BoardPlanningService {
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return rows[0];
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}
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async updateScenario(id: string, dto: any) {
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await this.getScenarioRow(id);
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async updateScenario(id: string, dto: any, userId?: string) {
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const existing = await this.getScenarioRow(id);
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const rows = await this.tenant.query(
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`UPDATE board_scenarios SET
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name = COALESCE($2, name),
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@@ -63,7 +63,191 @@ export class BoardPlanningService {
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WHERE id = $1 RETURNING *`,
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[id, dto.name, dto.description, dto.status, dto.projectionMonths],
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);
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return rows[0];
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const updated = rows[0];
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// When a scenario first transitions to 'active', materialise all pending
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// investments as real investment_accounts records, dated to their purchase_date.
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if (dto.status === 'active' && existing.status !== 'active' && userId) {
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await this.activateScenarioInvestments(id, userId);
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}
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await this.invalidateProjectionCache(id);
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return updated;
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}
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private async activateScenarioInvestments(scenarioId: string, userId: string) {
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const investments = await this.tenant.query(
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`SELECT * FROM scenario_investments
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WHERE scenario_id = $1 AND executed_investment_id IS NULL
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ORDER BY sort_order, purchase_date`,
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[scenarioId],
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);
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for (const inv of investments) {
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try {
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await this.materialiseScenarioInvestment(inv, userId);
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} catch (err: any) {
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// Log failure per-investment but don't abort the rest
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console.error(`[scenario activation] Failed to execute investment ${inv.id} (${inv.label}):`, err?.message);
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}
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}
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}
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private async materialiseScenarioInvestment(inv: any, userId: string) {
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const purchaseDate: string = inv.purchase_date
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? (inv.purchase_date instanceof Date
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? inv.purchase_date.toISOString().split('T')[0]
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: String(inv.purchase_date).split('T')[0])
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: new Date().toISOString().split('T')[0];
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// Detect a CD rollover: an existing active investment in the same fund that
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// matures within 7 days of this investment's purchase date.
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const rolloverRows = await this.tenant.query(
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`SELECT id, name, current_value, principal, interest_rate, maturity_date
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FROM investment_accounts
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WHERE fund_type = $1
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AND is_active = true
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AND maturity_date IS NOT NULL
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AND ABS(maturity_date - $2::date) <= 7
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ORDER BY ABS(maturity_date - $2::date)
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LIMIT 1`,
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[inv.fund_type, purchaseDate],
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);
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const isRollover = rolloverRows.length > 0;
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const rolloverSource = isRollover ? rolloverRows[0] : null;
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// 1. Create the real investment_accounts record (purchase_date = scenario date)
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const invRows = await this.tenant.query(
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`INSERT INTO investment_accounts
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(name, institution, investment_type, fund_type, principal, interest_rate,
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maturity_date, purchase_date, current_value, notes, is_active)
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VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, true)
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RETURNING *`,
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[
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inv.label,
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inv.institution,
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inv.investment_type || 'cd',
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inv.fund_type,
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inv.principal,
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inv.interest_rate || 0,
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inv.maturity_date,
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purchaseDate,
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inv.principal,
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`Activated from scenario. ${inv.notes || ''}`.trim(),
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],
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);
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const realInvestment = invRows[0];
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// 2. Journal entries — only if a fiscal period exists for the purchase month
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const d = new Date(purchaseDate);
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const yr = d.getFullYear();
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const mo = d.getMonth() + 1;
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const periods = await this.tenant.query(
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'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
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[yr, mo],
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);
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if (periods.length) {
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const equityAcctNum = inv.fund_type === 'reserve' ? '3100' : '3000';
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const equityRows = await this.tenant.query(
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'SELECT id FROM accounts WHERE account_number = $1 AND is_active = true LIMIT 1',
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[equityAcctNum],
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);
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const primaryRows = await this.tenant.query(
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`SELECT id FROM accounts
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WHERE is_primary = true AND fund_type = $1 AND account_type = 'asset' AND is_active = true
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LIMIT 1`,
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[inv.fund_type],
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);
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if (equityRows.length && primaryRows.length) {
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const primaryId = primaryRows[0].id;
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const equityId = equityRows[0].id;
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const periodId = periods[0].id;
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if (isRollover && rolloverSource) {
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// ── Rollover path ──
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// Step A: return maturing CD proceeds to primary cash
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const srcValue = parseFloat(rolloverSource.current_value) || parseFloat(rolloverSource.principal) || 0;
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const maturityMemo = `Maturity: ${rolloverSource.name} → rollover to ${inv.label}`;
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const matJERows = await this.tenant.query(
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`INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
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VALUES ($1, $2, 'transfer', $3, true, NOW(), $4) RETURNING id`,
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[purchaseDate, maturityMemo, periodId, userId],
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);
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const matJEId = matJERows[0].id;
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// Debit primary cash (proceeds arrive)
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await this.tenant.query(
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`INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
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VALUES ($1, $2, $3, 0, $4)`,
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[matJEId, primaryId, srcValue, maturityMemo],
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);
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// Credit equity (reverses the original investment transfer)
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await this.tenant.query(
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`INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
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VALUES ($1, $2, 0, $3, $4)`,
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[matJEId, equityId, srcValue, maturityMemo],
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);
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// Step B: deploy proceeds into the new CD
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const reinvestMemo = `Rollover investment: ${inv.label}`;
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const newJERows = await this.tenant.query(
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`INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
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VALUES ($1, $2, 'transfer', $3, true, NOW(), $4) RETURNING id`,
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[purchaseDate, reinvestMemo, periodId, userId],
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);
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const newJEId = newJERows[0].id;
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// Credit primary cash (funds deployed)
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await this.tenant.query(
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`INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
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VALUES ($1, $2, 0, $3, $4)`,
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[newJEId, primaryId, inv.principal, reinvestMemo],
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);
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// Debit equity (fund balance reduced by deployed amount)
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await this.tenant.query(
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`INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
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VALUES ($1, $2, $3, 0, $4)`,
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[newJEId, equityId, inv.principal, reinvestMemo],
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);
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// Retire the source investment
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await this.tenant.query(
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'UPDATE investment_accounts SET is_active = false, updated_at = NOW() WHERE id = $1',
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[rolloverSource.id],
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);
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} else {
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// ── Fresh purchase path ──
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const memo = `Scenario investment: ${inv.label}`;
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const jeRows = await this.tenant.query(
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`INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
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VALUES ($1, $2, 'transfer', $3, true, NOW(), $4) RETURNING id`,
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[purchaseDate, memo, periodId, userId],
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);
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const jeId = jeRows[0].id;
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// Credit primary cash (funds leave operating/reserve account)
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await this.tenant.query(
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`INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
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VALUES ($1, $2, 0, $3, $4)`,
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[jeId, primaryId, inv.principal, memo],
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);
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// Debit equity (marks the transfer out of the fund balance)
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await this.tenant.query(
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`INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
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VALUES ($1, $2, $3, 0, $4)`,
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[jeId, equityId, inv.principal, memo],
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);
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}
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}
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}
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// 3. Link scenario investment back to the real account
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await this.tenant.query(
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'UPDATE scenario_investments SET executed_investment_id = $1, updated_at = NOW() WHERE id = $2',
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[realInvestment.id, inv.id],
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);
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return realInvestment;
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}
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async deleteScenario(id: string) {
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