FINERACT-2113: Advanced Charge-off Expense Accounting - Add new "Advanced Accounting Rule"

2024-11-21 17:18:06 +01:00
parent 75fa740ff6
commit 4ccb33a95e
18 changed files with 621 additions and 14 deletions
@@ -130,6 +130,7 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                // advanced accounting mappings
                this.loanProductToGLAccountMappingHelper.savePaymentChannelToFundSourceMappings(command, element, loanProductId, null);
                this.loanProductToGLAccountMappingHelper.saveChargesToIncomeAccountMappings(command, element, loanProductId, null);
+                this.loanProductToGLAccountMappingHelper.saveChargeOffReasonToExpenseAccountMappings(command, element, loanProductId, null);
            break;
            case ACCRUAL_UPFRONT:
                // Fall Through
@@ -208,6 +209,7 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                // advanced accounting mappings
                this.loanProductToGLAccountMappingHelper.savePaymentChannelToFundSourceMappings(command, element, loanProductId, null);
                this.loanProductToGLAccountMappingHelper.saveChargesToIncomeAccountMappings(command, element, loanProductId, null);
+                this.loanProductToGLAccountMappingHelper.saveChargeOffReasonToExpenseAccountMappings(command, element, loanProductId, null);
            break;
        }
    }
@@ -379,6 +381,8 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                    accountingRuleType);
            this.loanProductToGLAccountMappingHelper.updatePaymentChannelToFundSourceMappings(command, element, loanProductId, changes);
            this.loanProductToGLAccountMappingHelper.updateChargesToIncomeAccountMappings(command, element, loanProductId, changes);
+            this.loanProductToGLAccountMappingHelper.updateChargeOffReasonToExpenseAccountMappings(command, element, loanProductId,
+                    changes);
        }
        return changes;
    }
@@ -160,7 +160,7 @@ public class LoanProductsApiResource {
    @Operation(summary = "Create a Loan Product", description = "Depending of the Accounting Rule (accountingRule) selected, additional fields with details of the appropriate Ledger Account identifiers would need to be passed in.\n"
            + "\n" + "Refer MifosX Accounting Specs Draft for more details regarding the significance of the selected accounting rule\n\n"
            + "Mandatory Fields: name, shortName, currencyCode, digitsAfterDecimal, inMultiplesOf, principal, numberOfRepayments, repaymentEvery, repaymentFrequencyType, interestRatePerPeriod, interestRateFrequencyType, amortizationType, interestType, interestCalculationPeriodType, transactionProcessingStrategyCode, accountingRule, isInterestRecalculationEnabled, daysInYearType, daysInMonthType\n\n"
-            + "Optional Fields: inArrearsTolerance, graceOnPrincipalPayment, graceOnInterestPayment, graceOnInterestCharged, graceOnArrearsAgeing, charges, paymentChannelToFundSourceMappings, feeToIncomeAccountMappings, penaltyToIncomeAccountMappings, includeInBorrowerCycle, useBorrowerCycle,principalVariationsForBorrowerCycle, numberOfRepaymentVariationsForBorrowerCycle, interestRateVariationsForBorrowerCycle, multiDisburseLoan,maxTrancheCount, outstandingLoanBalance,overdueDaysForNPA,holdGuaranteeFunds, principalThresholdForLastInstalment, accountMovesOutOfNPAOnlyOnArrearsCompletion, canDefineInstallmentAmount, installmentAmountInMultiplesOf, allowAttributeOverrides, allowPartialPeriodInterestCalcualtion,dueDaysForRepaymentEvent,overDueDaysForRepaymentEvent,enableDownPayment,disbursedAmountPercentageDownPayment,enableAutoRepaymentForDownPayment,repaymentStartDateType\n\n"
+            + "Optional Fields: inArrearsTolerance, graceOnPrincipalPayment, graceOnInterestPayment, graceOnInterestCharged, graceOnArrearsAgeing, charges, paymentChannelToFundSourceMappings, feeToIncomeAccountMappings, penaltyToIncomeAccountMappings, chargeOffReasonsToExpenseMappings, includeInBorrowerCycle, useBorrowerCycle,principalVariationsForBorrowerCycle, numberOfRepaymentVariationsForBorrowerCycle, interestRateVariationsForBorrowerCycle, multiDisburseLoan,maxTrancheCount, outstandingLoanBalance,overdueDaysForNPA,holdGuaranteeFunds, principalThresholdForLastInstalment, accountMovesOutOfNPAOnlyOnArrearsCompletion, canDefineInstallmentAmount, installmentAmountInMultiplesOf, allowAttributeOverrides, allowPartialPeriodInterestCalcualtion,dueDaysForRepaymentEvent,overDueDaysForRepaymentEvent,enableDownPayment,disbursedAmountPercentageDownPayment,enableAutoRepaymentForDownPayment,repaymentStartDateType\n\n"
            + "Additional Mandatory Fields for Cash(2) based accounting: fundSourceAccountId, loanPortfolioAccountId, interestOnLoanAccountId, incomeFromFeeAccountId, incomeFromPenaltyAccountId, writeOffAccountId, transfersInSuspenseAccountId, overpaymentLiabilityAccountId\n\n"
            + "Additional Mandatory Fields for periodic (3) and upfront (4)accrual accounting: fundSourceAccountId, loanPortfolioAccountId, interestOnLoanAccountId, incomeFromFeeAccountId, incomeFromPenaltyAccountId, writeOffAccountId, receivableInterestAccountId, receivableFeeAccountId, receivablePenaltyAccountId, transfersInSuspenseAccountId, overpaymentLiabilityAccountId\n\n"
            + "Additional Mandatory Fields if interest recalculation is enabled(true): interestRecalculationCompoundingMethod, rescheduleStrategyMethod, recalculationRestFrequencyType\n\n"
@@ -336,6 +336,7 @@ public class LoanProductsApiResource {
        Collection<PaymentTypeToGLAccountMapper> paymentChannelToFundSourceMappings;
        Collection<ChargeToGLAccountMapper> feeToGLAccountMappings;
        Collection<ChargeToGLAccountMapper> penaltyToGLAccountMappings;
+        List<ChargeToGLAccountMapper> chargeOffReasonsToExpenseMappings;
        if (loanProduct.hasAccountingEnabled()) {
            accountingMappings = this.accountMappingReadPlatformService.fetchAccountMappingDetailsForLoanProduct(productId,
                    loanProduct.getAccountingRule().getId().intValue());
@@ -27,6 +27,7 @@ import java.math.BigDecimal;
 import java.util.ArrayList;
 import java.util.Arrays;
 import java.util.Collections;
+import java.util.HashMap;
 import java.util.HashSet;
 import java.util.List;
 import java.util.Locale;
@@ -36,6 +37,7 @@ import lombok.RequiredArgsConstructor;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.fineract.accounting.common.AccountingConstants.LoanProductAccountingParams;
 import org.apache.fineract.accounting.common.AccountingValidations;
+import org.apache.fineract.accounting.producttoaccountmapping.service.ProductToGLAccountMappingHelper;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.ApiParameterError;
 import org.apache.fineract.infrastructure.core.data.DataValidatorBuilder;
@@ -141,7 +143,9 @@ public final class LoanProductDataValidator {
            LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
            LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
            LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
-            LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
+            LoanProductAccountingParams.CHARGE_OFF_REASONS_TO_EXPENSE.getValue(),
+            LoanProductAccountingParams.EXPENSE_GL_ACCOUNT_ID.getValue(),
+            LoanProductAccountingParams.CHARGE_OFF_REASON_CODE_VALUE_ID.getValue(), LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
            LoanProductConstants.PRINCIPAL_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
            LoanProductConstants.INTEREST_RATE_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
            LoanProductConstants.NUMBER_OF_REPAYMENT_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME, LoanProductConstants.SHORT_NAME,
@@ -195,6 +199,7 @@ public final class LoanProductDataValidator {
    private final LoanRepaymentScheduleTransactionProcessorFactory loanRepaymentScheduleTransactionProcessorFactory;
    private final AdvancedPaymentAllocationsJsonParser advancedPaymentAllocationsJsonParser;
    private final AdvancedPaymentAllocationsValidator advancedPaymentAllocationsValidator;
+    private final ProductToGLAccountMappingHelper productToGLAccountMappingHelper;

    public void validateForCreate(final JsonCommand command) {
        String json = command.json();
@@ -718,6 +723,7 @@ public final class LoanProductDataValidator {

            validatePaymentChannelFundSourceMappings(baseDataValidator, element);
            validateChargeToIncomeAccountMappings(baseDataValidator, element);
+            validateChargeOffToExpenseMappings(baseDataValidator, element);

        }

@@ -1791,6 +1797,7 @@ public final class LoanProductDataValidator {

        validatePaymentChannelFundSourceMappings(baseDataValidator, element);
        validateChargeToIncomeAccountMappings(baseDataValidator, element);
+        validateChargeOffToExpenseMappings(baseDataValidator, element);

        validateMinMaxConstraints(element, baseDataValidator, loanProduct);

@@ -1964,6 +1971,60 @@ public final class LoanProductDataValidator {
        }
    }

+    private void validateChargeOffToExpenseMappings(final DataValidatorBuilder baseDataValidator, final JsonElement element) {
+        String parameterName = LoanProductAccountingParams.CHARGE_OFF_REASONS_TO_EXPENSE.getValue();
+
+        if (this.fromApiJsonHelper.parameterExists(parameterName, element)) {
+            final JsonArray chargeOffToExpenseMappingArray = this.fromApiJsonHelper.extractJsonArrayNamed(parameterName, element);
+            if (chargeOffToExpenseMappingArray != null && chargeOffToExpenseMappingArray.size() > 0) {
+                Map<Long, Set<Long>> chargeOffReasonToAccounts = new HashMap<>();
+                List<JsonObject> processedMappings = new ArrayList<>(); // Collect processed mappings for the new method
+
+                int i = 0;
+                do {
+                    final JsonObject jsonObject = chargeOffToExpenseMappingArray.get(i).getAsJsonObject();
+                    final Long expenseGlAccountId = this.fromApiJsonHelper
+                            .extractLongNamed(LoanProductAccountingParams.EXPENSE_GL_ACCOUNT_ID.getValue(), jsonObject);
+                    final Long chargeOffReasonCodeValueId = this.fromApiJsonHelper
+                            .extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_REASON_CODE_VALUE_ID.getValue(), jsonObject);
+
+                    // Validate parameters locally
+                    baseDataValidator.reset()
+                            .parameter(parameterName + OPENING_SQUARE_BRACKET + i + CLOSING_SQUARE_BRACKET + DOT
+                                    + LoanProductAccountingParams.EXPENSE_GL_ACCOUNT_ID.getValue())
+                            .value(expenseGlAccountId).notNull().integerGreaterThanZero();
+                    baseDataValidator.reset()
+                            .parameter(parameterName + OPENING_SQUARE_BRACKET + i + CLOSING_SQUARE_BRACKET + DOT
+                                    + LoanProductAccountingParams.CHARGE_OFF_REASON_CODE_VALUE_ID.getValue())
+                            .value(chargeOffReasonCodeValueId).notNull().integerGreaterThanZero();
+
+                    // Handle duplicate charge-off reason and GL Account validation
+                    chargeOffReasonToAccounts.putIfAbsent(chargeOffReasonCodeValueId, new HashSet<>());
+                    Set<Long> associatedAccounts = chargeOffReasonToAccounts.get(chargeOffReasonCodeValueId);
+
+                    if (associatedAccounts.contains(expenseGlAccountId)) {
+                        baseDataValidator.reset().parameter(parameterName + OPENING_SQUARE_BRACKET + i + CLOSING_SQUARE_BRACKET)
+                                .failWithCode("duplicate.chargeOffReason.and.glAccount");
+                    }
+                    associatedAccounts.add(expenseGlAccountId);
+
+                    if (associatedAccounts.size() > 1) {
+                        baseDataValidator.reset().parameter(parameterName + OPENING_SQUARE_BRACKET + i + CLOSING_SQUARE_BRACKET)
+                                .failWithCode("multiple.glAccounts.for.chargeOffReason");
+                    }
+
+                    // Collect mapping for additional validations
+                    processedMappings.add(jsonObject);
+
+                    i++;
+                } while (i < chargeOffToExpenseMappingArray.size());
+
+                // Call the new validation method for additional checks
+                productToGLAccountMappingHelper.validateChargeOffMappingsInDatabase(processedMappings);
+            }
+        }
+    }
+
    public void validateMinMaxConstraints(final JsonElement element, final DataValidatorBuilder baseDataValidator,
            final LoanProduct loanProduct) {
        validatePrincipalMinMaxConstraint(element, loanProduct, baseDataValidator);
@@ -171,4 +171,5 @@
    <include file="parts/0150_transaction_summary_with_asset_owner_report_interest_waiver_interest_refund_added.xml" relativeToChangelogFile="true" />
    <include file="parts/0151_interest_refund_business_events.xml" relativeToChangelogFile="true" />
    <include file="parts/0152_update_password_validation_policy.xml" relativeToChangelogFile="true" />
+    <include file="parts/0153_add_charge_off_reason_id_to_acc_product_mapping.xml" relativeToChangelogFile="true" />
 </databaseChangeLog>
@@ -0,0 +1,40 @@
+<?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 id="1" author="fineract">
+        <addColumn tableName="acc_product_mapping">
+            <column name="charge_off_reason_id" type="INT" defaultValueNumeric="NULL">
+                <constraints nullable="true"/>
+            </column>
+        </addColumn>
+        <addForeignKeyConstraint
+                baseTableName="acc_product_mapping"
+                baseColumnNames="charge_off_reason_id"
+                referencedTableName="m_code_value"
+                referencedColumnNames="id"
+                constraintName="fk_acc_product_mapping_charge_off_reason"/>
+    </changeSet>
+
+</databaseChangeLog>