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FINERACT-2348: Accounting mismatch in case amortization and amortization adjustment occurs at the same time

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mariiaKraievska
2025-10-06 11:25:34 +02:00
committed by Adam Saghy
parent ceb9f0f783
commit 09bacb8827
5 changed files with 487 additions and 25 deletions
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fineract-e2e-tests-runner/src/test/resources/features/LoanCapitalizedIncome.feature
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@@ -8176,3 +8176,180 @@ Feature: Capitalized Income
| INCOME | 744008 | Recoveries | | 0.22 |
| INCOME | 404000 | Interest Income | | 0.55 |
| LIABILITY | 145024 | Deferred Capitalized Income | 0.77 | |
@TestRailId:C4114
Scenario: Verify Capitalized Income journal entries values when backdated new capitalized income with no classification and capitalized income adjustment for existing one with classification occurs on the same day
When Admin sets the business date to "01 January 2024"
And Admin creates a client with random data
And Admin creates a fully customized loan with the following data:
| LoanProduct | submitted on date | with Principal | ANNUAL interest rate % | interest type | interest calculation period | amortization type | loanTermFrequency | loanTermFrequencyType | repaymentEvery | repaymentFrequencyType | numberOfRepayments | graceOnPrincipalPayment | graceOnInterestPayment | interest free period | Payment strategy |
| LP2_PROGRESSIVE_ADV_PMNT_ALLOCATION_CAPITALIZED_INCOME_ADJ_CUSTOM_ALLOC_CLASSIFICATION_INCOME_MAP | 01 January 2024 | 200 | 7 | DECLINING_BALANCE | DAILY | EQUAL_INSTALLMENTS | 3 | MONTHS | 1 | MONTHS | 3 | 0 | 0 | 0 | ADVANCED_PAYMENT_ALLOCATION |
And Admin successfully approves the loan on "01 January 2024" with "200" amount and expected disbursement date on "01 January 2024"
And Admin successfully disburse the loan on "01 January 2024" with "100" EUR transaction amount
Then Loan status will be "ACTIVE"
And Admin adds capitalized income with "AUTOPAY" payment type to the loan on "01 January 2024" with "50" EUR transaction amount and classification: scheduled_payment
Then Loan Repayment schedule has 3 periods, with the following data for periods:
| Nr | Days | Date | Paid date | Balance of loan | Principal due | Interest | Fees | Penalties | Due | Paid | In advance | Late | Outstanding |
| | | 01 January 2024 | | 100.0 | | | 0.0 | | 0.0 | 0.0 | | | |
| | | 01 January 2024 | | 50.0 | | | 0.0 | | 0.0 | 0.0 | | | |
| 1 | 31 | 01 February 2024 | | 100.29 | 49.71 | 0.87 | 0.0 | 0.0 | 50.58 | 0.0 | 0.0 | 0.0 | 50.58 |
| 2 | 29 | 01 March 2024 | | 50.3 | 49.99 | 0.59 | 0.0 | 0.0 | 50.58 | 0.0 | 0.0 | 0.0 | 50.58 |
| 3 | 31 | 01 April 2024 | | 0.0 | 50.3 | 0.29 | 0.0 | 0.0 | 50.59 | 0.0 | 0.0 | 0.0 | 50.59 |
Then Loan Repayment schedule has the following data in Total row:
| Principal due | Interest | Fees | Penalties | Due | Paid | In advance | Late | Outstanding |
| 150.0 | 1.75 | 0.0 | 0.0 | 151.75 | 0.0 | 0.0 | 0.0 | 151.75 |
And Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false |
And Loan Transactions tab has a "CAPITALIZED_INCOME" transaction with date "01 January 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 50.0 | |
| LIABILITY | 145024 | Deferred Capitalized Income | | 50.0 |
And Loan Transactions tab has a "Capitalized Income" transaction with date "01 January 2024" which has classification code value "scheduled_payment"
Then LoanCapitalizedIncomeTransactionCreatedBusinessEvent is raised on "01 January 2024"
And Admin adds capitalized income adjustment with "AUTOPAY" payment type to the loan on "01 January 2024" with "25" EUR transaction amount
Then Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted | Replayed |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 25.0 | 25.0 | 0.0 | 0.0 | 0.0 | 125.0 | false | false |
Then Loan Transactions tab has a "CAPITALIZED_INCOME" transaction with date "01 January 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 50.0 | |
| LIABILITY | 145024 | Deferred Capitalized Income | | 50.0 |
And Loan Transactions tab has a "CAPITALIZED_INCOME_ADJUSTMENT" transaction with date "01 January 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | | 25.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | 25.0 | |
When Admin sets the business date to "15 April 2024"
And Admin runs inline COB job for Loan
Then Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted | Replayed |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 25.0 | 25.0 | 0.0 | 0.0 | 0.0 | 125.0 | false | false |
| 01 April 2024 | Accrual | 2.04 | 0.0 | 2.04 | 0.0 | 0.0 | 0.0 | false | false |
| 14 April 2024 | Capitalized Income Amortization | 25.0 | 0.0 | 25.0 | 0.0 | 0.0 | 0.0 | false | false |
And Loan Transactions tab has a "CAPITALIZED_INCOME_AMORTIZATION" transaction with date "14 April 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| INCOME | 744008 | Recoveries | | 25.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | 25.0 | |
And Loan Amortization Allocation Mapping for "CAPITALIZED_INCOME" transaction created on "01 January 2024" contains the following data:
| Date | Type | Amount |
| 14 April 2024 | AM | 25.0 |
And Admin adds capitalized income with "AUTOPAY" payment type to the loan on "1 January 2024" with "30" EUR transaction amount
When Admin adds capitalized income adjustment with "AUTOPAY" payment type to the loan on "01 January 2024" with "5" EUR transaction amount
When Admin sets the business date to "16 April 2024"
And Admin runs inline COB job for Loan
Then Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted | Replayed |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 25.0 | 25.0 | 0.0 | 0.0 | 0.0 | 125.0 | false | false |
| 01 January 2024 | Capitalized Income | 30.0 | 30.0 | 0.0 | 0.0 | 0.0 | 155.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 5.0 | 5.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 April 2024 | Accrual | 2.04 | 0.0 | 2.04 | 0.0 | 0.0 | 0.0 | false | false |
| 14 April 2024 | Capitalized Income Amortization | 25.0 | 0.0 | 25.0 | 0.0 | 0.0 | 0.0 | false | false |
| 15 April 2024 | Capitalized Income Amortization | 25.0 | 0.0 | 25.0 | 0.0 | 0.0 | 0.0 | false | false |
And Loan Amortization Allocation Mapping for the "1"th "CAPITALIZED_INCOME" transaction created on "01 January 2024" contains the following data:
| Date | Type | Amount |
| 14 April 2024 | AM | 25.0 |
| 15 April 2024 | AM_ADJ | 5.0 |
And Loan Amortization Allocation Mapping for the "2"th "CAPITALIZED_INCOME" transaction created on "01 January 2024" contains the following data:
| Date | Type | Amount |
| 15 April 2024 | AM | 30.0 |
And Loan Transactions tab has a "CAPITALIZED_INCOME_AMORTIZATION" transaction with date "15 April 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| INCOME | 404000 | Interest Income | | 30.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | | 5.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | 30.0 | |
| INCOME | 744008 | Recoveries | 5.0 | |
@TestRailId:C4115
Scenario: Verify Capitalized Income journal entries values when backdated new capitalized income and capitalized income adjustment for existing one occurs on the same day, no classification
When Admin sets the business date to "01 January 2024"
And Admin creates a client with random data
And Admin creates a fully customized loan with the following data:
| LoanProduct | submitted on date | with Principal | ANNUAL interest rate % | interest type | interest calculation period | amortization type | loanTermFrequency | loanTermFrequencyType | repaymentEvery | repaymentFrequencyType | numberOfRepayments | graceOnPrincipalPayment | graceOnInterestPayment | interest free period | Payment strategy |
| LP2_ADV_PYMNT_INTEREST_DAILY_EMI_360_30_INTEREST_RECALC_DAILY_CAPITALIZED_INCOME_ADJ_CUSTOM_ALLOC | 01 January 2024 | 200 | 7 | DECLINING_BALANCE | DAILY | EQUAL_INSTALLMENTS | 3 | MONTHS | 1 | MONTHS | 3 | 0 | 0 | 0 | ADVANCED_PAYMENT_ALLOCATION |
And Admin successfully approves the loan on "01 January 2024" with "200" amount and expected disbursement date on "01 January 2024"
And Admin successfully disburse the loan on "01 January 2024" with "100" EUR transaction amount
Then Loan status will be "ACTIVE"
When Admin adds capitalized income with "AUTOPAY" payment type to the loan on "01 January 2024" with "50" EUR transaction amount
Then Loan Repayment schedule has 3 periods, with the following data for periods:
| Nr | Days | Date | Paid date | Balance of loan | Principal due | Interest | Fees | Penalties | Due | Paid | In advance | Late | Outstanding |
| | | 01 January 2024 | | 100.0 | | | 0.0 | | 0.0 | 0.0 | | | |
| | | 01 January 2024 | | 50.0 | | | 0.0 | | 0.0 | 0.0 | | | |
| 1 | 31 | 01 February 2024 | | 100.29 | 49.71 | 0.87 | 0.0 | 0.0 | 50.58 | 0.0 | 0.0 | 0.0 | 50.58 |
| 2 | 29 | 01 March 2024 | | 50.3 | 49.99 | 0.59 | 0.0 | 0.0 | 50.58 | 0.0 | 0.0 | 0.0 | 50.58 |
| 3 | 31 | 01 April 2024 | | 0.0 | 50.3 | 0.29 | 0.0 | 0.0 | 50.59 | 0.0 | 0.0 | 0.0 | 50.59 |
Then Loan Repayment schedule has the following data in Total row:
| Principal due | Interest | Fees | Penalties | Due | Paid | In advance | Late | Outstanding |
| 150.0 | 1.75 | 0.0 | 0.0 | 151.75 | 0.0 | 0.0 | 0.0 | 151.75 |
And Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false |
And Loan Transactions tab has a "CAPITALIZED_INCOME" transaction with date "01 January 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 50.0 | |
| LIABILITY | 145024 | Deferred Capitalized Income | | 50.0 |
Then LoanCapitalizedIncomeTransactionCreatedBusinessEvent is raised on "01 January 2024"
And Admin adds capitalized income adjustment with "AUTOPAY" payment type to the loan on "01 January 2024" with "25" EUR transaction amount
Then Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted | Replayed |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 25.0 | 25.0 | 0.0 | 0.0 | 0.0 | 125.0 | false | false |
Then Loan Transactions tab has a "CAPITALIZED_INCOME" transaction with date "01 January 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 50.0 | |
| LIABILITY | 145024 | Deferred Capitalized Income | | 50.0 |
And Loan Transactions tab has a "CAPITALIZED_INCOME_ADJUSTMENT" transaction with date "01 January 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | | 25.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | 25.0 | |
When Admin sets the business date to "15 April 2024"
And Admin runs inline COB job for Loan
Then Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted | Replayed |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 25.0 | 25.0 | 0.0 | 0.0 | 0.0 | 125.0 | false | false |
| 01 April 2024 | Accrual | 2.04 | 0.0 | 2.04 | 0.0 | 0.0 | 0.0 | false | false |
| 14 April 2024 | Capitalized Income Amortization | 25.0 | 0.0 | 25.0 | 0.0 | 0.0 | 0.0 | false | false |
And Loan Transactions tab has a "CAPITALIZED_INCOME_AMORTIZATION" transaction with date "14 April 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| INCOME | 404000 | Interest Income | | 25.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | 25.0 | |
And Loan Amortization Allocation Mapping for "CAPITALIZED_INCOME" transaction created on "01 January 2024" contains the following data:
| Date | Type | Amount |
| 14 April 2024 | AM | 25.0 |
And Admin adds capitalized income with "AUTOPAY" payment type to the loan on "1 January 2024" with "30" EUR transaction amount
When Admin adds capitalized income adjustment with "AUTOPAY" payment type to the loan on "01 January 2024" with "5" EUR transaction amount
When Admin sets the business date to "16 April 2024"
And Admin runs inline COB job for Loan
Then Loan Transactions tab has the following data:
| Transaction date | Transaction Type | Amount | Principal | Interest | Fees | Penalties | Loan Balance | Reverted | Replayed |
| 01 January 2024 | Disbursement | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 | 100.0 | false | false |
| 01 January 2024 | Capitalized Income | 50.0 | 50.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 25.0 | 25.0 | 0.0 | 0.0 | 0.0 | 125.0 | false | false |
| 01 January 2024 | Capitalized Income | 30.0 | 30.0 | 0.0 | 0.0 | 0.0 | 155.0 | false | false |
| 01 January 2024 | Capitalized Income Adjustment | 5.0 | 5.0 | 0.0 | 0.0 | 0.0 | 150.0 | false | false |
| 01 April 2024 | Accrual | 2.04 | 0.0 | 2.04 | 0.0 | 0.0 | 0.0 | false | false |
| 14 April 2024 | Capitalized Income Amortization | 25.0 | 0.0 | 25.0 | 0.0 | 0.0 | 0.0 | false | false |
| 15 April 2024 | Capitalized Income Amortization | 25.0 | 0.0 | 25.0 | 0.0 | 0.0 | 0.0 | false | false |
And Loan Amortization Allocation Mapping for the "1"th "CAPITALIZED_INCOME" transaction created on "01 January 2024" contains the following data:
| Date | Type | Amount |
| 14 April 2024 | AM | 25.0 |
| 15 April 2024 | AM_ADJ | 5.0 |
And Loan Amortization Allocation Mapping for the "2"th "CAPITALIZED_INCOME" transaction created on "01 January 2024" contains the following data:
| Date | Type | Amount |
| 15 April 2024 | AM | 30.0 |
And Loan Transactions tab has a "CAPITALIZED_INCOME_AMORTIZATION" transaction with date "15 April 2024" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| INCOME | 404000 | Interest Income | | 30.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | | 5.0 |
| LIABILITY | 145024 | Deferred Capitalized Income | 30.0 | |
| INCOME | 404000 | Interest Income | 5.0 | |