boc/aamos-ledger-rust/crates/aamos-reports/src/income_statement.rs

use crate::{AccountBalance, IncomeStatement};
use aamos_core::{LedgerResult, Money, Period, TenantId};
use aamos_ledger::{Account, AccountType, BalanceSide};

/// Genererar en resultatrapport (income statement) för en given period.
///
/// Resultatrapporten visar intäkter och kostnader för perioden,
/// samt nettoresultatet (intäkter minus kostnader).
pub fn generate_income_statement(
    tenant_id: TenantId,
    period: Period,
    accounts: &[Account],
    balances: &[(String, Money)], // (account_number, period_balance)
) -> LedgerResult<IncomeStatement> {
    let mut revenues = Vec::new();
    let mut expenses = Vec::new();

    let balance_map: std::collections::HashMap<String, Money> =
        balances.iter().map(|(n, b)| (n.clone(), *b)).collect();

    for account in accounts {
        if !account.is_active {
            continue;
        }

        let balance = balance_map
            .get(&account.account_number)
            .copied()
            .unwrap_or(Money::zero());

        // Resultaträkning: intäkter har kreditsaldo, kostnader har debetsaldo
        let signed_balance = match (account.account_type, account.normal_balance) {
            (AccountType::Revenue, BalanceSide::Credit) => balance,
            (AccountType::Revenue, BalanceSide::Debit) => -balance,
            (AccountType::Expense, BalanceSide::Debit) => balance,
            (AccountType::Expense, BalanceSide::Credit) => -balance,
            // Tillgångar, skulder, eget kapital ingår inte i resultatrapporten
            _ => continue,
        };

        let item = AccountBalance {
            account_number: account.account_number.clone(),
            account_name: account.name.clone(),
            balance: signed_balance,
        };

        match account.account_type {
            AccountType::Revenue => revenues.push(item),
            AccountType::Expense => expenses.push(item),
            _ => {}
        }
    }

    // Sortera efter kontonummer
    revenues.sort_by(|a, b| a.account_number.cmp(&b.account_number));
    expenses.sort_by(|a, b| a.account_number.cmp(&b.account_number));

    let total_revenue = revenues
        .iter()
        .map(|a| a.balance)
        .fold(Money::zero(), |a, b| a + b);
    let total_expense = expenses
        .iter()
        .map(|a| a.balance)
        .fold(Money::zero(), |a, b| a + b);

    // Nettoresultat = intäkter - kostnader
    let net_income = total_revenue - total_expense;

    Ok(IncomeStatement {
        tenant_id,
        period,
        revenues,
        expenses,
        total_revenue,
        total_expense,
        net_income,
    })
}

#[cfg(test)]
mod tests {
    use super::*;
    use aamos_ledger::{CoaStandard};
    use chrono::Utc;
    use serde_json;
    use uuid::Uuid;

    fn test_tenant() -> TenantId {
        TenantId::new("test-tenant")
    }

    fn make_account(number: &str, name: &str, account_type: AccountType, normal_balance: BalanceSide) -> Account {
        Account {
            id: Uuid::new_v4(),
            tenant_id: test_tenant(),
            account_number: number.to_string(),
            name: name.to_string(),
            account_type,
            normal_balance,
            coa_standard: CoaStandard::BAS,
            parent_account: None,
            vat_code: None,
            is_active: true,
            metadata: serde_json::Value::Object(serde_json::Map::new()),
            created_at: Utc::now(),
            updated_at: Utc::now(),
        }
    }

    #[test]
    fn test_income_statement_profit() {
        let accounts = vec![
            make_account("3001", "Konsultintäkter", AccountType::Revenue, BalanceSide::Credit),
            make_account("7010", "Lönekostnader", AccountType::Expense, BalanceSide::Debit),
            make_account("6991", "Kontorshyra", AccountType::Expense, BalanceSide::Debit),
        ];

        let balances = vec![
            ("3001".to_string(), Money(100000)),
            ("7010".to_string(), Money(50000)),
            ("6991".to_string(), Money(20000)),
        ];

        let stmt = generate_income_statement(
            test_tenant(),
            Period::new(2026, 6).unwrap(),
            &accounts,
            &balances,
        )
        .unwrap();

        assert_eq!(stmt.total_revenue.0, 100000);
        assert_eq!(stmt.total_expense.0, 70000);
        assert_eq!(stmt.net_income.0, 30000); // vinst
    }

    #[test]
    fn test_income_statement_loss() {
        let accounts = vec![
            make_account("3001", "Konsultintäkter", AccountType::Revenue, BalanceSide::Credit),
            make_account("7010", "Lönekostnader", AccountType::Expense, BalanceSide::Debit),
        ];

        let balances = vec![
            ("3001".to_string(), Money(30000)),
            ("7010".to_string(), Money(50000)),
        ];

        let stmt = generate_income_statement(
            test_tenant(),
            Period::new(2026, 6).unwrap(),
            &accounts,
            &balances,
        )
        .unwrap();

        assert_eq!(stmt.total_revenue.0, 30000);
        assert_eq!(stmt.total_expense.0, 50000);
        assert_eq!(stmt.net_income.0, -20000); // förlust
    }

    #[test]
    fn test_income_statement_skips_balance_accounts() {
        let accounts = vec![
            make_account("3001", "Konsultintäkter", AccountType::Revenue, BalanceSide::Credit),
            make_account("1910", "Kassa", AccountType::Asset, BalanceSide::Debit),
            make_account("2010", "Eget kapital", AccountType::Equity, BalanceSide::Credit),
        ];

        let balances = vec![
            ("3001".to_string(), Money(100000)),
            ("1910".to_string(), Money(50000)),
            ("2010".to_string(), Money(30000)),
        ];

        let stmt = generate_income_statement(
            test_tenant(),
            Period::new(2026, 6).unwrap(),
            &accounts,
            &balances,
        )
        .unwrap();

        assert_eq!(stmt.revenues.len(), 1);
        assert_eq!(stmt.expenses.len(), 0);
        assert_eq!(stmt.total_revenue.0, 100000);
    }
}