From 0ed6b7f94c1bd0297619158d26c095b23cdb08ac Mon Sep 17 00:00:00 2001
From: Adam Saghy <adamsaghy@gmail.com>
Date: Thu, 29 Jan 2026 14:07:23 +0100
Subject: [PATCH] FINERACT-2421: Fix Trial Balance report

---
 .../db/changelog/tenant/changelog-tenant.xml  |   1 +
 ...et_owner_journal_entry_aggregation_fix.xml | 255 ++++++++++++++++++
 2 files changed, 256 insertions(+)
 create mode 100644 fineract-provider/src/main/resources/db/changelog/tenant/parts/0208_trial_balance_summary_with_asset_owner_journal_entry_aggregation_fix.xml

diff --git a/fineract-provider/src/main/resources/db/changelog/tenant/changelog-tenant.xml b/fineract-provider/src/main/resources/db/changelog/tenant/changelog-tenant.xml
index ffab7d77f..231310cf6 100644
--- a/fineract-provider/src/main/resources/db/changelog/tenant/changelog-tenant.xml
+++ b/fineract-provider/src/main/resources/db/changelog/tenant/changelog-tenant.xml
@@ -226,4 +226,5 @@
     <include file="parts/0205_add_read_familymembers_permission.xml" relativeToChangelogFile="true" />
     <include file="parts/0206_transaction_summary_with_asset_owner_classification_name_bug_fix.xml" relativeToChangelogFile="true" />
     <include file="parts/0207_add_allow_full_term_for_tranche.xml" relativeToChangelogFile="true" />
+    <include file="parts/0208_trial_balance_summary_with_asset_owner_journal_entry_aggregation_fix.xml" relativeToChangelogFile="true" />
 </databaseChangeLog>
diff --git a/fineract-provider/src/main/resources/db/changelog/tenant/parts/0208_trial_balance_summary_with_asset_owner_journal_entry_aggregation_fix.xml b/fineract-provider/src/main/resources/db/changelog/tenant/parts/0208_trial_balance_summary_with_asset_owner_journal_entry_aggregation_fix.xml
new file mode 100644
index 000000000..2937925a0
--- /dev/null
+++ b/fineract-provider/src/main/resources/db/changelog/tenant/parts/0208_trial_balance_summary_with_asset_owner_journal_entry_aggregation_fix.xml
@@ -0,0 +1,255 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!--
+
+    Licensed to the Apache Software Foundation (ASF) under one
+    or more contributor license agreements. See the NOTICE file
+    distributed with this work for additional information
+    regarding copyright ownership. The ASF licenses this file
+    to you under the Apache License, Version 2.0 (the
+    "License"); you may not use this file except in compliance
+    with the License. You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing,
+    software distributed under the License is distributed on an
+    "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+    KIND, either express or implied. See the License for the
+    specific language governing permissions and limitations
+    under the License.
+
+-->
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+                   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+                   xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.3.xsd">
+
+    <changeSet author="fineract" id="trial-balance-summary-with-asset-owner-update-4">
+        <update tableName="stretchy_report">
+            <column name="report_sql">
+                <![CDATA[
+WITH retained_earning AS (
+    SELECT DISTINCT
+        '${endDate}' AS postingdate,
+        lp.name AS product,
+        gl_code AS glacct,
+        COALESCE((SELECT name FROM acc_gl_account WHERE gl_code = e.gl_code), '') AS description,
+        COALESCE(e.owner_external_id, 'self') AS assetowner,
+        SUM(opening_balance_amount) AS beginningbalance,
+        0 AS debitmovement,
+        0 AS creditmovement,
+        SUM(opening_balance_amount) AS endingbalance
+    FROM acc_gl_journal_entry_annual_summary e, m_product_loan lp
+    WHERE e.office_id = ${officeId}
+      AND lp.id = product_id
+      AND EXTRACT(YEAR FROM e.year_end_date) < EXTRACT(YEAR FROM CAST('${endDate}' AS DATE))
+    GROUP BY gl_code, lp.name, office_id, owner_external_id
+),
+aggregated_date AS (
+    SELECT MAX(aggregated_on_date_to) AS latest
+    FROM m_journal_entry_aggregation_tracking
+    WHERE aggregated_on_date_to < '${endDate}'
+),
+summary_snapshot_baseline_data AS (
+    SELECT
+        lp.NAME AS productname,
+        acc_gl_account.gl_code AS glcode,
+        acc_gl_account.NAME AS glname,
+        CASE WHEN ags.external_owner_id IS NULL THEN 0 ELSE ags.external_owner_id END AS assetowner,
+        SUM(ags.debit_amount) AS debitamount,
+        SUM(ags.credit_amount) AS creditamount
+    FROM acc_gl_account
+    JOIN m_journal_entry_aggregation_summary ags ON acc_gl_account.id = ags.gl_account_id
+    JOIN m_product_loan lp ON lp.id = ags.product_id
+    WHERE ags.entity_type_enum = 1
+      AND ags.manual_entry = FALSE
+      AND ags.aggregated_on_date <= (SELECT latest FROM aggregated_date)
+      AND (ags.office_id = ${officeId})
+    GROUP BY productname, glcode, glname, assetowner
+),
+post_snapshot_delta_data AS (
+    SELECT
+        lp.NAME AS productname,
+        acc_gl_account.gl_code AS glcode,
+        acc_gl_account.NAME AS glname,
+        CASE WHEN aw.owner_id IS NULL THEN 0 ELSE aw.owner_id END AS assetowner,
+        SUM(CASE WHEN acc_gl_journal_entry.type_enum = 2 THEN amount ELSE 0 END) AS debitamount,
+        SUM(CASE WHEN acc_gl_journal_entry.type_enum = 1 THEN amount ELSE 0 END) AS creditamount
+    FROM acc_gl_account
+    JOIN acc_gl_journal_entry ON acc_gl_account.id = acc_gl_journal_entry.account_id
+    JOIN m_loan m ON m.id = acc_gl_journal_entry.entity_id
+    JOIN m_product_loan lp ON lp.id = m.product_id
+    LEFT JOIN m_external_asset_owner_journal_entry_mapping aw ON aw.journal_entry_id = acc_gl_journal_entry.id
+    WHERE acc_gl_journal_entry.entity_type_enum = 1
+      AND acc_gl_journal_entry.manual_entry = FALSE
+      AND (
+            (SELECT latest FROM aggregated_date) IS NULL
+            OR acc_gl_journal_entry.submitted_on_date > (SELECT latest FROM aggregated_date)
+          )
+      AND acc_gl_journal_entry.submitted_on_date < '${endDate}'
+      AND (acc_gl_journal_entry.office_id = ${officeId})
+    GROUP BY productname, glcode, glname, assetowner
+),
+
+/*
+ * merged_historical_data:
+ * Replaces FULL OUTER JOIN with:
+ *   baseline LEFT JOIN delta
+ *   UNION ALL
+ *   delta LEFT JOIN baseline (anti-join)
+ */
+merged_historical_data AS (
+    SELECT
+        COALESCE(s.productname, p.productname) AS productname,
+        COALESCE(s.glcode, p.glcode)          AS glcode,
+        COALESCE(s.glname, p.glname)          AS glname,
+        COALESCE(s.assetowner, p.assetowner, 0) AS assetowner,
+        COALESCE(s.debitamount, 0)  + COALESCE(p.debitamount, 0)  AS debitamount,
+        COALESCE(s.creditamount, 0) + COALESCE(p.creditamount, 0) AS creditamount
+    FROM summary_snapshot_baseline_data s
+    LEFT JOIN post_snapshot_delta_data p
+        ON s.glcode = p.glcode
+       AND s.productname = p.productname
+       AND s.assetowner = p.assetowner
+
+    UNION ALL
+
+    SELECT
+        p.productname AS productname,
+        p.glcode      AS glcode,
+        p.glname      AS glname,
+        COALESCE(p.assetowner, 0) AS assetowner,
+        COALESCE(p.debitamount, 0)  AS debitamount,
+        COALESCE(p.creditamount, 0) AS creditamount
+    FROM post_snapshot_delta_data p
+    LEFT JOIN summary_snapshot_baseline_data s
+        ON s.glcode = p.glcode
+       AND s.productname = p.productname
+       AND s.assetowner = p.assetowner
+    WHERE s.glcode IS NULL
+),
+current_cob_data AS (
+    SELECT
+        lp.name AS productname,
+        account_id,
+        acc_gl_account.gl_code AS glcode,
+        acc_gl_account.name AS glname,
+        CASE WHEN aw.owner_id IS NULL THEN 0 ELSE aw.owner_id END AS assetowner,
+        SUM(CASE WHEN acc_gl_journal_entry.type_enum = 2 THEN amount ELSE 0 END) AS debitamount,
+        SUM(CASE WHEN acc_gl_journal_entry.type_enum = 1 THEN amount ELSE 0 END) AS creditamount
+    FROM acc_gl_journal_entry
+    JOIN acc_gl_account ON acc_gl_account.id = acc_gl_journal_entry.account_id
+    JOIN m_loan m ON m.id = acc_gl_journal_entry.entity_id
+    JOIN m_product_loan lp ON lp.id = m.product_id
+    LEFT JOIN m_external_asset_owner_journal_entry_mapping aw ON aw.journal_entry_id = acc_gl_journal_entry.id
+    WHERE acc_gl_journal_entry.entity_type_enum = 1
+      AND acc_gl_journal_entry.manual_entry = FALSE
+      AND acc_gl_journal_entry.submitted_on_date = '${endDate}'
+      AND (acc_gl_journal_entry.office_id = ${officeId})
+    GROUP BY productname, account_id, glcode, glname, assetowner
+)
+
+SELECT *
+FROM (
+    SELECT *
+    FROM retained_earning
+    WHERE glacct = (SELECT gl_code FROM acc_gl_account WHERE name = 'Retained Earnings Prior Year')
+
+    UNION
+
+    SELECT
+        txnreport.postingdate,
+        txnreport.product,
+        txnreport.glacct,
+        txnreport.description,
+        txnreport.assetowner,
+        (COALESCE(txnreport.beginningbalance, 0) + COALESCE(summary.beginningbalance, 0)) AS beginningbalance,
+        txnreport.debitmovement AS debitmovement,
+        txnreport.creditmovement AS creditmovement,
+        (COALESCE(txnreport.endingbalance, 0) + COALESCE(summary.beginningbalance, 0)) AS endingbalance
+    FROM (
+        SELECT *
+        FROM (
+            SELECT DISTINCT
+                '${endDate}' AS postingdate,
+                loan.pname AS product,
+                loan.gl_code AS glacct,
+                loan.glname AS description,
+                COALESCE((SELECT external_id FROM m_external_asset_owner WHERE id = loan.assetowner), 'self') AS assetowner,
+                loan.openingbalance AS beginningbalance,
+                (loan.debitamount * 1) AS debitmovement,
+                (loan.creditamount * -1) AS creditmovement,
+                (loan.openingbalance + loan.debitamount - loan.creditamount) AS endingbalance
+            FROM (
+                /*
+                 * This replaces:
+                 *   g LEFT JOIN merged_historical_data
+                 *   FULL OUTER JOIN current_cob_data
+                 * with a UNION ALL of:
+                 *   (1) g LEFT JOIN mh LEFT JOIN c
+                 *   (2) c-only rows (anti-join against g)
+                 */
+                SELECT DISTINCT
+                    g.pname AS pname,
+                    g.gl_code AS gl_code,
+                    g.glname AS glname,
+                    COALESCE(mh.assetowner, c.assetowner, 0) AS assetowner,
+                    COALESCE(mh.debitamount, 0) - COALESCE(mh.creditamount, 0) AS openingbalance,
+                    COALESCE(c.debitamount, 0) AS debitamount,
+                    COALESCE(c.creditamount, 0) AS creditamount
+                FROM (
+                    SELECT DISTINCT ag.gl_code, ag.id, pl.NAME AS pname, ag.NAME AS glname
+                    FROM acc_gl_account ag
+                    JOIN acc_product_mapping am ON am.gl_account_id = ag.id AND am.product_type = 1
+                    JOIN m_product_loan pl ON pl.id = am.product_id
+                ) g
+                LEFT JOIN merged_historical_data mh
+                    ON g.gl_code = mh.glcode
+                   AND mh.productname = g.pname
+                LEFT JOIN current_cob_data c
+                    ON g.gl_code = c.glcode
+                   AND c.productname = g.pname
+                   AND COALESCE(mh.assetowner, 0) = COALESCE(c.assetowner, 0)
+
+                UNION ALL
+
+                SELECT DISTINCT
+                    c.productname AS pname,
+                    c.glcode      AS gl_code,
+                    c.glname      AS glname,
+                    COALESCE(c.assetowner, 0) AS assetowner,
+                    COALESCE(mh.debitamount, 0) - COALESCE(mh.creditamount, 0) AS openingbalance,
+                    COALESCE(c.debitamount, 0) AS debitamount,
+                    COALESCE(c.creditamount, 0) AS creditamount
+                FROM current_cob_data c
+                LEFT JOIN (
+                    SELECT DISTINCT ag.gl_code, pl.NAME AS pname
+                    FROM acc_gl_account ag
+                    JOIN acc_product_mapping am ON am.gl_account_id = ag.id AND am.product_type = 1
+                    JOIN m_product_loan pl ON pl.id = am.product_id
+                ) g2
+                    ON g2.gl_code = c.glcode
+                   AND g2.pname = c.productname
+                LEFT JOIN merged_historical_data mh
+                    ON mh.glcode = c.glcode
+                   AND mh.productname = c.productname
+                   AND COALESCE(mh.assetowner, 0) = COALESCE(c.assetowner, 0)
+                WHERE g2.gl_code IS NULL
+            ) loan
+        ) a
+    ) AS txnreport
+    LEFT JOIN retained_earning summary
+        ON txnreport.glacct = summary.glacct
+       AND txnreport.assetowner = summary.assetowner
+       AND summary.product = txnreport.product
+) report
+WHERE report.endingbalance != 0
+   OR report.debitmovement != 0
+   OR report.creditmovement != 0
+ORDER BY glacct
+
+                ]]>
+            </column>
+            <where>report_name='Trial Balance Summary Report with Asset Owner'</where>
+        </update>
+    </changeSet>
+</databaseChangeLog>