FINERACT-2081: Fix reversal of loan accruals when loan repayment got reversed

fineract-e2e-tests-runner/src/test/resources/features/LoanRepayment.feature

@@ -3350,6 +3350,7 @@ Feature: LoanRepayment
       | 13 August 2024   | Repayment              | 35.44  | 35.44     | 0.0      | 0.0  | 0.0       | 0.0          | true     |
       | 22 August 2024   | Repayment              | 35.44  | 35.44     | 0.0      | 0.0  | 0.0       | 0.0          | true     |
       | 22 August 2024   | Repayment              | 38.24  | 35.44     | 0.0      | 0.0  | 2.8       | 0.0          | false    |
+      | 22 August 2024   | Accrual                | 5.0    | 0.0       | 0.0      | 0.0  | 5.0       | 0.0          | false    |
       | 23 August 2024   | Repayment              | 10.0   | 0.0       | 0.0      | 0.0  | 5.0       | 0.0          | false    |
       | 24 August 2024   | Accrual                | 2.8    | 0.0       | 0.0      | 0.0  | 2.8       | 0.0          | false    |
     Then Loan Repayment schedule has 2 periods, with the following data for periods:
@@ -3369,9 +3370,10 @@ Feature: LoanRepayment
       | 13 August 2024   | Repayment              | 35.44  | 35.44     | 0.0      | 0.0  | 0.0       | 0.0          | true     |
       | 22 August 2024   | Repayment              | 35.44  | 35.44     | 0.0      | 0.0  | 0.0       | 0.0          | true     |
       | 22 August 2024   | Repayment              | 38.24  | 35.44     | 0.0      | 0.0  | 2.8       | 0.0          | false    |
+      | 22 August 2024   | Accrual                | 5.0    | 0.0       | 0.0      | 0.0  | 5.0       | 0.0          | false    |
       | 23 August 2024   | Repayment              | 10.0   | 0.0       | 0.0      | 0.0  | 10.0      | 0.0          | false    |
       | 24 August 2024   | Accrual                | 2.8    | 0.0       | 0.0      | 0.0  | 2.8       | 0.0          | false    |
-      | 25 August 2024   | Accrual                | 10.0   | 0.0       | 0.0      | 0.0  | 10.0      | 0.0          | false    |
+      | 25 August 2024   | Accrual                | 5.0    | 0.0       | 0.0      | 0.0  | 5.0       | 0.0          | false    |
     Then Loan Repayment schedule has 2 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 |
       |    |      | 23 July 2024   |                | 111.92          |               |          | 0.0  |           | 0.0    | 0.0    |            |      |             |

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualsProcessingServiceImpl.java

@@ -1264,6 +1264,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
                 updateLoanChargesAndInstallmentChargesPaidBy(loan, accrualTransaction);
                 // TODO check if this is required
                 // saveLoanTransactionWithDataIntegrityViolationChecks(accrualTransaction);
+                accrualTransaction = loanTransactionRepository.saveAndFlush(accrualTransaction);
                 loan.addLoanTransaction(accrualTransaction);
                 businessEventNotifierService.notifyPostBusinessEvent(new LoanAccrualTransactionCreatedBusinessEvent(accrualTransaction));
 
@@ -1357,11 +1358,17 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
             }
             BigDecimal accruedAmount = BigDecimal.ZERO;
             BigDecimal waivedAmount = BigDecimal.ZERO;
-            for (LoanChargePaidBy loanChargePaidBy : loanCharge.getLoanChargePaidBySet()) {
+            for (LoanTransaction loanTransaction : loan.getLoanTransactions()) {
-                if (loanChargePaidBy.getLoanTransaction().isAccrual()) {
+                if (loanTransaction.isAccrual() || loanTransaction.isChargesWaiver()) {
-                    accruedAmount = accruedAmount.add(loanChargePaidBy.getLoanTransaction().getAmount());
+                    for (LoanChargePaidBy loanChargePaidBy : loanTransaction.getLoanChargesPaid()) {
-                } else if (loanChargePaidBy.getLoanTransaction().isChargesWaiver()) {
+                        if (loanChargePaidBy.getLoanCharge().getId().equals(loanCharge.getId())) {
-                    waivedAmount = waivedAmount.add(loanChargePaidBy.getLoanTransaction().getAmount());
+                            if (loanTransaction.isAccrual()) {
+                                accruedAmount = accruedAmount.add(loanTransaction.getAmount());
+                            } else if (loanTransaction.isChargesWaiver()) {
+                                waivedAmount = waivedAmount.add(loanTransaction.getAmount());
+                            }
+                        }
+                    }
                 }
             }
             Money needToAccrueAmount = MathUtil.negativeToZero(loanCharge.getAmount(currency).minus(accruedAmount).minus(waivedAmount));

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanChargeWritePlatformServiceImpl.java

@@ -1031,8 +1031,9 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
         loanCharge = this.loanChargeRepository.saveAndFlush(loanCharge);
 
         // we want to apply charge transactions only for those loans charges that are applied when a loan is active and
-        // the loan product uses Upfront Accruals
+        // the loan product uses Upfront Accruals, or only when the loan are closed too,
-        if (loan.getStatus().isActive() && loan.isNoneOrCashOrUpfrontAccrualAccountingEnabledOnLoanProduct()) {
+        if ((loan.getStatus().isActive() && loan.isNoneOrCashOrUpfrontAccrualAccountingEnabledOnLoanProduct())
+                || loan.getStatus().isOverpaid() || loan.getStatus().isClosedObligationsMet()) {
             final LoanTransaction applyLoanChargeTransaction = loan.handleChargeAppliedTransaction(loanCharge, null);
             this.loanTransactionRepository.saveAndFlush(applyLoanChargeTransaction);
         }

integration-tests/src/test/java/org/apache/fineract/integrationtests/AdvancedPaymentAllocationLoanRepaymentScheduleTest.java

@@ -48,6 +48,7 @@ import org.apache.fineract.client.models.GetLoanProductsProductIdResponse;
 import org.apache.fineract.client.models.GetLoansLoanIdLoanChargeData;
 import org.apache.fineract.client.models.GetLoansLoanIdRepaymentPeriod;
 import org.apache.fineract.client.models.GetLoansLoanIdResponse;
+import org.apache.fineract.client.models.GetLoansLoanIdTransactions;
 import org.apache.fineract.client.models.LoanProduct;
 import org.apache.fineract.client.models.PaymentAllocationOrder;
 import org.apache.fineract.client.models.PostClientsResponse;
@@ -55,6 +56,7 @@ import org.apache.fineract.client.models.PostCreateRescheduleLoansRequest;
 import org.apache.fineract.client.models.PostCreateRescheduleLoansResponse;
 import org.apache.fineract.client.models.PostLoanProductsRequest;
 import org.apache.fineract.client.models.PostLoanProductsResponse;
+import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdRequest;
 import org.apache.fineract.client.models.PostLoansLoanIdRequest;
 import org.apache.fineract.client.models.PostLoansLoanIdTransactionsRequest;
 import org.apache.fineract.client.models.PostLoansLoanIdTransactionsTransactionIdRequest;
@@ -5274,6 +5276,84 @@ public class AdvancedPaymentAllocationLoanRepaymentScheduleTest extends BaseLoan
         });
     }
 
+    // UC149: Validate TotalUnpaidAccruedDueInterest in Zero when Interest paid is higher than Accrued Interest
+    // 1. Create a Loan product with Adv. Pment. Alloc. and with Declining Balance, Accrual accounting and Daily Accrual
+    // Activity
+    // 2. Submit Loan, approve and Disburse
+    // 3. Add a Loan Specific Due date charge
+    // 4. Add a Repayment higher than accrued interest to validate TotalUnpaidAccruedDueInterest equal to Zero
+    @Test
+    public void uc149() {
+        String operationDate = "22 April 2024";
+        AtomicLong createdLoanId = new AtomicLong();
+        AtomicLong createdLoanChargeId = new AtomicLong();
+        AtomicLong createdLoanAccrualId = new AtomicLong();
+        runAt(operationDate, () -> {
+            Long clientId = client.getClientId();
+            PostLoanProductsRequest product = createOnePeriod30DaysLongNoInterestPeriodicAccrualProductWithAdvancedPaymentAllocation()
+                    .interestRateFrequencyType(YEARS).numberOfRepayments(4)//
+                    .maxInterestRatePerPeriod((double) 0)//
+                    .repaymentEvery(1)//
+                    .repaymentFrequencyType(1L)//
+                    .allowPartialPeriodInterestCalcualtion(false)//
+                    .multiDisburseLoan(false)//
+                    .disallowExpectedDisbursements(null)//
+                    .allowApprovedDisbursedAmountsOverApplied(null)//
+                    .overAppliedCalculationType(null)//
+                    .overAppliedNumber(null)//
+                    .installmentAmountInMultiplesOf(null)//
+                    .loanScheduleType(LoanScheduleType.PROGRESSIVE.toString()) //
+            ;//
+            PostLoanProductsResponse loanProductResponse = loanProductHelper.createLoanProduct(product);
+            PostLoansRequest applicationRequest = applyLoanRequest(clientId, loanProductResponse.getResourceId(), operationDate, 400.0, 6);
+
+            applicationRequest = applicationRequest.interestCalculationPeriodType(DAYS).interestRatePerPeriod(BigDecimal.ZERO)
+                    .transactionProcessingStrategyCode(LoanProductTestBuilder.ADVANCED_PAYMENT_ALLOCATION_STRATEGY);
+
+            PostLoansResponse loanResponse = loanTransactionHelper.applyLoan(applicationRequest);
+            createdLoanId.set(loanResponse.getLoanId());
+
+            loanTransactionHelper.approveLoan(loanResponse.getLoanId(), new PostLoansLoanIdRequest()
+                    .approvedLoanAmount(BigDecimal.valueOf(400.0)).dateFormat(DATETIME_PATTERN).approvedOnDate(operationDate).locale("en"));
+
+            loanTransactionHelper.disburseLoan(loanResponse.getLoanId(), new PostLoansLoanIdRequest().actualDisbursementDate(operationDate)
+                    .dateFormat(DATETIME_PATTERN).transactionAmount(BigDecimal.valueOf(400.0)).locale("en"));
+
+            addRepaymentForLoan(createdLoanId.get(), 600.00, operationDate);
+
+            createdLoanChargeId.set(addCharge(createdLoanId.get(), true, 30, operationDate));
+
+            executeInlineCOB(createdLoanId.get());
+            final GetLoansLoanIdResponse loanDetails = loanTransactionHelper.getLoanDetails(createdLoanId.get());
+            // Validate Loan Accrual transaction
+            final GetLoansLoanIdTransactions loanTransaction = loanDetails.getTransactions().stream()
+                    .filter(t -> Boolean.TRUE.equals(t.getType().getAccrual())).toList().get(0);
+            assertNotNull(loanTransaction);
+            createdLoanAccrualId.set(loanTransaction.getId());
+        });
+
+        runAt("10 October 2024", () -> {
+            PostLoansLoanIdChargesChargeIdRequest request = new PostLoansLoanIdChargesChargeIdRequest().amount(15.0).locale("en");
+            loanTransactionHelper.chargeAdjustment(createdLoanId.get(), createdLoanChargeId.get(), request);
+
+            loanTransactionHelper.makeGoodwillCredit(createdLoanId.get(), new PostLoansLoanIdTransactionsRequest()
+                    .dateFormat(DATETIME_PATTERN).transactionDate(operationDate).locale("en").transactionAmount(15.0));
+
+            final GetLoansLoanIdResponse loanDetails = loanTransactionHelper.getLoanDetails(createdLoanId.get());
+            // Get the Repayment transaction
+            GetLoansLoanIdTransactions loanTransaction = loanDetails.getTransactions().stream()
+                    .filter(t -> Boolean.TRUE.equals(t.getType().getRepayment())).toList().get(0);
+            loanTransactionHelper.reverseRepayment(Math.toIntExact(createdLoanId.get()), Math.toIntExact(loanTransaction.getId()),
+                    operationDate);
+
+            // Validate Loan Accrual transaction
+            loanTransaction = loanDetails.getTransactions().stream().filter(t -> Boolean.TRUE.equals(t.getType().getAccrual())).toList()
+                    .get(0);
+            assertNotNull(loanTransaction);
+            assertEquals(loanTransaction.getId(), createdLoanAccrualId.get());
+        });
+    }
+
     private Long applyAndApproveLoanProgressiveAdvancedPaymentAllocationStrategyMonthlyRepayments(Long clientId, Long loanProductId,
             Integer numberOfRepayments, String loanDisbursementDate, double amount) {
         LOG.info("------------------------------APPLY AND APPROVE LOAN ---------------------------------------");