FINERACT-2330: Buy-Down fees Accounting for non merchant product

2025-08-15 22:54:36 +02:00
parent 125c8b4db2
commit 6bbc4bd3f3
32 changed files with 233 additions and 65 deletions
@@ -47,4 +47,5 @@ public class LoanDTO {
    private boolean markedAsFraud;
    private Long chargeOffReasonCodeValue;
    private boolean markedAsWrittenOff;
+    private boolean merchantBuyDownFee;
 }
@@ -111,6 +111,7 @@ public class AccountingProcessorHelper {
        final boolean cashBasedAccountingEnabled = accountingBridgeData.isCashBasedAccountingEnabled();
        final boolean upfrontAccrualBasedAccountingEnabled = accountingBridgeData.isUpfrontAccrualBasedAccountingEnabled();
        final boolean periodicAccrualBasedAccountingEnabled = accountingBridgeData.isPeriodicAccrualBasedAccountingEnabled();
+        final boolean merchantBuyDownFee = accountingBridgeData.isMerchantBuyDownFee();

        final List<AccountingBridgeLoanTransactionDTO> loanTransactionDTOs = accountingBridgeData.getNewLoanTransactions();

@@ -170,7 +171,7 @@ public class AccountingProcessorHelper {

        return new LoanDTO(loanId, loanProductId, officeId, currencyCode, cashBasedAccountingEnabled, upfrontAccrualBasedAccountingEnabled,
                periodicAccrualBasedAccountingEnabled, newLoanTransactions, isLoanMarkedAsChargeOff, isLoanMarkedAsFraud,
-                chargeOffReasonCodeValue, isLoanMarkedAsWrittenOff);
+                chargeOffReasonCodeValue, isLoanMarkedAsWrittenOff, merchantBuyDownFee);
    }

    public ProductToGLAccountMapping getChargeOffMappingByCodeValue(Long loanProductId, PortfolioProductType productType,
@@ -435,8 +435,10 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
        final BigDecimal amount = loanTransactionDTO.getAmount();
        final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();

+        final AccrualAccountsForLoan debitAccountType = loanDTO.isMerchantBuyDownFee() ? AccrualAccountsForLoan.BUY_DOWN_EXPENSE
+                : AccrualAccountsForLoan.FUND_SOURCE;
        if (MathUtil.isGreaterThanZero(amount)) {
-            this.helper.createJournalEntriesForLoan(office, currencyCode, AccrualAccountsForLoan.BUY_DOWN_EXPENSE.getValue(),
+            this.helper.createJournalEntriesForLoan(office, currencyCode, debitAccountType.getValue(),
                    AccrualAccountsForLoan.DEFERRED_INCOME_LIABILITY.getValue(), loanProductId, paymentTypeId, loanId, transactionId,
                    transactionDate, amount);
        }
@@ -41,6 +41,7 @@ import org.apache.fineract.accounting.producttoaccountmapping.service.SavingsPro
 import org.apache.fineract.accounting.producttoaccountmapping.service.ShareProductToGLAccountMappingHelper;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.serialization.FromJsonHelper;
+import org.apache.fineract.portfolio.loanproduct.LoanProductConstants;
 import org.apache.fineract.portfolio.savings.DepositAccountType;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -61,6 +62,14 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
        final JsonElement element = this.fromApiJsonHelper.parse(command.json());
        final Integer accountingRuleTypeId = this.fromApiJsonHelper.extractIntegerNamed("accountingRule", element, Locale.getDefault());
        final AccountingRuleType accountingRuleType = AccountingRuleType.fromInt(accountingRuleTypeId);
+        boolean merchantBuyDownFee = true;
+        if (fromApiJsonHelper.parameterExists(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME, element)) {
+            final Boolean merchantBuyDownFeeParamValue = fromApiJsonHelper
+                    .extractBooleanNamed(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME, element);
+            if (merchantBuyDownFeeParamValue != null) {
+                merchantBuyDownFee = merchantBuyDownFeeParamValue;
+            }
+        }

        switch (accountingRuleType) {
            case NONE:
@@ -207,9 +216,11 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
                        LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), loanProductId,
                        AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue());
-                this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
-                        LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue(), loanProductId,
-                        AccrualAccountsForLoan.BUY_DOWN_EXPENSE.getValue());
+                if (merchantBuyDownFee) {
+                    this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+                            LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue(), loanProductId,
+                            AccrualAccountsForLoan.BUY_DOWN_EXPENSE.getValue());
+                }

                // liabilities
                this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
@@ -370,7 +381,7 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
    @Transactional
    public Map<String, Object> updateLoanProductToGLAccountMapping(final Long loanProductId, final JsonCommand command,
            final boolean accountingRuleChanged, final AccountingRuleType accountingRuleType, final boolean enableIncomeCapitalization,
-            final boolean enableBuyDownFee) {
+            final boolean enableBuyDownFee, final boolean merchantBuyDownFee) {
        /***
         * Variable tracks all accounting mapping properties that have been updated
         ***/
@@ -390,7 +401,7 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
        } /*** else examine and update individual changes ***/
        else {
            this.loanProductToGLAccountMappingHelper.handleChangesToLoanProductToGLAccountMappings(loanProductId, changes, element,
-                    accountingRuleType, enableIncomeCapitalization, enableBuyDownFee);
+                    accountingRuleType, enableIncomeCapitalization, enableBuyDownFee, merchantBuyDownFee);
            this.loanProductToGLAccountMappingHelper.updatePaymentChannelToFundSourceMappings(command, element, loanProductId, changes);
            this.loanProductToGLAccountMappingHelper.updateChargesToIncomeAccountMappings(command, element, loanProductId, changes);
            this.loanProductToGLAccountMappingHelper.updateChargeOffReasonToExpenseAccountMappings(command, element, loanProductId,
@@ -554,7 +554,8 @@ public class LoanScheduleAssembler {
                loanProduct.getLoanProductRelatedDetail().isEnableBuyDownFee(),
                loanProduct.getLoanProductRelatedDetail().getBuyDownFeeCalculationType(),
                loanProduct.getLoanProductRelatedDetail().getBuyDownFeeStrategy(),
-                loanProduct.getLoanProductRelatedDetail().getBuyDownFeeIncomeType());
+                loanProduct.getLoanProductRelatedDetail().getBuyDownFeeIncomeType(),
+                loanProduct.getLoanProductRelatedDetail().isMerchantBuyDownFee());
    }

    private CalendarInstance createCalendarForSameAsRepayment(final Integer repaymentEvery,
@@ -445,7 +445,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
                    loan.getOfficeId(), loan.getCurrencyCode(), loan.getSummary().getTotalInterestCharged(),
                    loan.isNoneOrCashOrUpfrontAccrualAccountingEnabledOnLoanProduct(),
                    loan.isUpfrontAccrualAccountingEnabledOnLoanProduct(), loan.isPeriodicAccrualAccountingEnabledOnLoanProduct(), false,
-                    false, false, null, false, newTransactionDTOs);
+                    false, false, null, false, newTransactionDTOs, loan.getLoanProductRelatedDetail().isMerchantBuyDownFee());
            this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
        }
    }
@@ -327,6 +327,8 @@ public class LoanProductAssembler {
                .enumValueOfParameterNamed(LoanProductConstants.BUY_DOWN_FEE_STRATEGY_PARAM_NAME, LoanBuyDownFeeStrategy.class);
        final LoanBuyDownFeeIncomeType buyDownFeeIncomeType = command
                .enumValueOfParameterNamed(LoanProductConstants.BUY_DOWN_FEE_INCOME_TYPE_PARAM_NAME, LoanBuyDownFeeIncomeType.class);
+        final boolean merchantBuyDownFee = command
+                .booleanPrimitiveValueOfParameterNamed(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME);

        return new LoanProduct(fund, loanTransactionProcessingStrategy, loanProductPaymentAllocationRules, loanProductCreditAllocationRules,
                name, shortName, description, currency, principal, minPrincipal, maxPrincipal, interestRatePerPeriod,
@@ -349,7 +351,8 @@ public class LoanProductAssembler {
                repaymentStartDateType, enableInstallmentLevelDelinquency, loanScheduleType, loanScheduleProcessingType, fixedLength,
                enableAccrualActivityPosting, supportedInterestRefundTypes, chargeOffBehaviour, interestRecognitionOnDisbursementDate,
                daysInYearCustomStrategy, enableIncomeCapitalization, capitalizedIncomeCalculationType, capitalizedIncomeStrategy,
-                capitalizedIncomeType, enableBuyDownFee, buyDownFeeCalculationType, buyDownFeeStrategy, buyDownFeeIncomeType);
+                capitalizedIncomeType, enableBuyDownFee, buyDownFeeCalculationType, buyDownFeeStrategy, buyDownFeeIncomeType,
+                merchantBuyDownFee);

    }

@@ -359,6 +359,13 @@ public class LoanProductRelatedDetailUpdateUtil {
            loanRepaymentScheduleDetail.setBuyDownFeeIncomeType(newValue);
        }

+        if (command.isChangeInBooleanParameterNamed(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME,
+                loanRepaymentScheduleDetail.isMerchantBuyDownFee())) {
+            final boolean newValue = command.booleanPrimitiveValueOfParameterNamed(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME);
+            actualChanges.put(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME, newValue);
+            loanRepaymentScheduleDetail.setMerchantBuyDownFee(newValue);
+        }
+
        return actualChanges;
    }

@@ -847,9 +847,9 @@ public class LoanReadPlatformServiceImpl implements LoanReadPlatformService, Loa
                    + " l.enable_income_capitalization as enableIncomeCapitalization, "
                    + " l.capitalized_income_calculation_type as capitalizedIncomeCalculationType, "
                    + " l.capitalized_income_strategy as capitalizedIncomeStrategy, "
-                    + " l.capitalized_income_type as capitalizedIncomeType, " //
-                    + " l.enable_buy_down_fee as enableBuyDownFee, " + " l.buy_down_fee_calculation_type as buyDownFeeCalculationType, "
-                    + " l.buy_down_fee_strategy as buyDownFeeStrategy, " + " l.buy_down_fee_income_type as buyDownFeeIncomeType, "
+                    + " l.capitalized_income_type as capitalizedIncomeType, l.is_merchant_buy_down_fee as merchantBuyDownFee, " //
+                    + " l.enable_buy_down_fee as enableBuyDownFee, l.buy_down_fee_calculation_type as buyDownFeeCalculationType, "
+                    + " l.buy_down_fee_strategy as buyDownFeeStrategy, l.buy_down_fee_income_type as buyDownFeeIncomeType, "
                    + " l.create_standing_instruction_at_disbursement as createStandingInstructionAtDisbursement, "
                    + " lpvi.minimum_gap as minimuminstallmentgap, lpvi.maximum_gap as maximuminstallmentgap, "
                    + " lp.can_use_for_topup as canUseForTopup, l.is_topup as isTopup, topup.closure_loan_id as closureLoanId, "
@@ -1246,6 +1246,7 @@ public class LoanReadPlatformServiceImpl implements LoanReadPlatformService, Loa
                    rs.getString("buyDownFeeStrategy"));
            final StringEnumOptionData buyDownFeeIncomeType = ApiFacingEnum.getStringEnumOptionData(LoanBuyDownFeeIncomeType.class,
                    rs.getString("buyDownFeeIncomeType"));
+            final boolean merchantBuyDownFee = rs.getBoolean("merchantBuyDownFee");

            return LoanAccountData.basicLoanDetails(id, accountNo, status, externalId, clientId, clientAccountNo, clientName,
                    clientOfficeId, clientExternalId, groupData, loanType, loanProductId, loanProductName, loanProductDescription,
@@ -1267,7 +1268,7 @@ public class LoanReadPlatformServiceImpl implements LoanReadPlatformService, Loa
                    loanScheduleProcessingType.asEnumOptionData(), fixedLength, chargeOffBehaviour.getValueAsStringEnumOptionData(),
                    interestRecognitionOnDisbursementDate, daysInYearCustomStrategy, enableIncomeCapitalization,
                    capitalizedIncomeCalculationType, capitalizedIncomeStrategy, capitalizedIncomeType, enableBuyDownFee,
-                    buyDownFeeCalculationType, buyDownFeeStrategy, buyDownFeeIncomeType);
+                    buyDownFeeCalculationType, buyDownFeeStrategy, buyDownFeeIncomeType, merchantBuyDownFee);
        }
    }

@@ -201,7 +201,8 @@ public final class LoanProductDataValidator {
            LoanProductConstants.CAPITALIZED_INCOME_STRATEGY_PARAM_NAME, LoanProductConstants.CAPITALIZED_INCOME_TYPE_PARAM_NAME,
            LoanProductConstants.ENABLE_BUY_DOWN_FEE_PARAM_NAME, LoanProductConstants.BUY_DOWN_FEE_CALCULATION_TYPE_PARAM_NAME,
            LoanProductConstants.BUY_DOWN_FEE_STRATEGY_PARAM_NAME, LoanProductConstants.BUY_DOWN_FEE_INCOME_TYPE_PARAM_NAME,
-            LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue(), LoanProductAccountingParams.INCOME_FROM_BUY_DOWN.getValue()));
+            LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue(), LoanProductAccountingParams.INCOME_FROM_BUY_DOWN.getValue(),
+            LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME));

    private static final String[] SUPPORTED_LOAN_CONFIGURABLE_ATTRIBUTES = { LoanProductConstants.amortizationTypeParamName,
            LoanProductConstants.interestTypeParamName, LoanProductConstants.transactionProcessingStrategyCodeParamName,
@@ -2838,14 +2839,21 @@ public final class LoanProductDataValidator {
                baseDataValidator.reset().parameter(LoanProductConstants.BUY_DOWN_FEE_INCOME_TYPE_PARAM_NAME).value(buyDownFeeIncomeType)
                        .isOneOfEnumValues(LoanBuyDownFeeIncomeType.class)
                        .cantBeBlankWhenParameterProvidedIs(LoanProductConstants.ENABLE_BUY_DOWN_FEE_PARAM_NAME, true);
+                Boolean merchantBuyDownFee = this.fromApiJsonHelper
+                        .extractBooleanNamed(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME, element);
+                baseDataValidator.reset().parameter(LoanProductConstants.MERCHANT_BUY_DOWN_FEE_PARAM_NAME).value(merchantBuyDownFee)
+                        .ignoreIfNull().validateForBooleanValue();
+
                // Accounting
                if (AccountingValidations.isAccrualBasedAccounting(accountingRuleType)) {
-                    final Long deferredIncomeLiabilityAccountId = this.fromApiJsonHelper
-                            .extractLongNamed(LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue(), element);
-                    baseDataValidator.reset().parameter(LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue())
-                            .value(deferredIncomeLiabilityAccountId).notNull()
-                            .cantBeBlankWhenParameterProvidedIs(LoanProductConstants.ENABLE_BUY_DOWN_FEE_PARAM_NAME, true)
-                            .integerGreaterThanZero();
+                    if (merchantBuyDownFee) {
+                        final Long deferredIncomeLiabilityAccountId = this.fromApiJsonHelper
+                                .extractLongNamed(LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue(), element);
+                        baseDataValidator.reset().parameter(LoanProductAccountingParams.BUY_DOWN_EXPENSE.getValue())
+                                .value(deferredIncomeLiabilityAccountId).notNull()
+                                .cantBeBlankWhenParameterProvidedIs(LoanProductConstants.ENABLE_BUY_DOWN_FEE_PARAM_NAME, true)
+                                .integerGreaterThanZero();
+                    }
                    final Long incomeFromDeferredIncomeAccountId = this.fromApiJsonHelper
                            .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_BUY_DOWN.getValue(), element);
                    baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_BUY_DOWN.getValue())
@@ -299,7 +299,7 @@ public class LoanProductReadPlatformServiceImpl implements LoanProductReadPlatfo
                    + "lp.enable_income_capitalization as enableIncomeCapitalization, " //
                    + "lp.capitalized_income_calculation_type as capitalizedIncomeCalculationType, " //
                    + "lp.capitalized_income_strategy as capitalizedIncomeStrategy, " //
-                    + "lp.capitalized_income_type as capitalizedIncomeType, " //
+                    + "lp.capitalized_income_type as capitalizedIncomeType, lp.is_merchant_buy_down_fee as merchantBuyDownFee, " //
                    + "lp.enable_buy_down_fee as enableBuyDownFee, " + "lp.buy_down_fee_calculation_type as buyDownFeeCalculationType, "
                    + "lp.buy_down_fee_strategy as buyDownFeeStrategy, " + "lp.buy_down_fee_income_type as buyDownFeeIncomeType "
                    + " from m_product_loan lp " + " left join m_fund f on f.id = lp.fund_id "
@@ -579,6 +579,7 @@ public class LoanProductReadPlatformServiceImpl implements LoanProductReadPlatfo
                    rs.getString("buyDownFeeStrategy"));
            final StringEnumOptionData buyDownFeeIncomeType = ApiFacingEnum.getStringEnumOptionData(LoanBuyDownFeeIncomeType.class,
                    rs.getString("buyDownFeeIncomeType"));
+            final boolean merchantBuyDownFee = rs.getBoolean("merchantBuyDownFee");

            return new LoanProductData(id, name, shortName, description, currency, principal, minPrincipal, maxPrincipal, tolerance,
                    numberOfRepayments, minNumberOfRepayments, maxNumberOfRepayments, repaymentEvery, interestRatePerPeriod,
@@ -604,7 +605,8 @@ public class LoanProductReadPlatformServiceImpl implements LoanProductReadPlatfo
                    fixedLength, enableAccrualActivityPosting, supportedInterestRefundTypes,
                    loanChargeOffBehaviour.getValueAsStringEnumOptionData(), interestRecognitionOnDisbursementDate,
                    daysInYearCustomStrategy, enableIncomeCapitalization, capitalizedIncomeCalculationType, capitalizedIncomeStrategy,
-                    capitalizedIncome, enableBuyDownFee, buyDownFeeCalculationType, buyDownFeeStrategy, buyDownFeeIncomeType);
+                    capitalizedIncome, enableBuyDownFee, buyDownFeeCalculationType, buyDownFeeStrategy, buyDownFeeIncomeType,
+                    merchantBuyDownFee);
        }
    }

@@ -263,6 +263,7 @@ public class LoanProductWritePlatformServiceJpaRepositoryImpl implements LoanPro
                enableIncomeCapitalization = (boolean) changes.get(LoanProductConstants.ENABLE_INCOME_CAPITALIZATION_PARAM_NAME);
            }
            boolean enableBuyDownFee = product.getLoanProductRelatedDetail().isEnableBuyDownFee();
+            boolean merchantBuyDownFee = product.getLoanProductRelatedDetail().isMerchantBuyDownFee();
            if (changes.containsKey(LoanProductConstants.ENABLE_BUY_DOWN_FEE_PARAM_NAME)) {
                enableBuyDownFee = (boolean) changes.get(LoanProductConstants.ENABLE_BUY_DOWN_FEE_PARAM_NAME);
            }
@@ -271,7 +272,7 @@ public class LoanProductWritePlatformServiceJpaRepositoryImpl implements LoanPro
            final boolean accountingTypeChanged = changes.containsKey("accountingRule");
            final Map<String, Object> accountingMappingChanges = this.accountMappingWritePlatformService
                    .updateLoanProductToGLAccountMapping(product.getId(), command, accountingTypeChanged, product.getAccountingRule(),
-                            enableIncomeCapitalization, enableBuyDownFee);
+                            enableIncomeCapitalization, enableBuyDownFee, merchantBuyDownFee);
            changes.putAll(accountingMappingChanges);

            if (changes.containsKey(LoanProductConstants.RATES_PARAM_NAME)) {
@@ -72,7 +72,8 @@ class CreateJournalEntriesForChargeOffLoanTest {
                transactionType, new BigDecimal("500.00"), new BigDecimal("500.00"), null, null, null, null, false, Collections.emptyList(),
                Collections.emptyList(), false, "", null, null, null, null);

-        loanDTO = new LoanDTO(1L, 1L, 1L, "USD", false, true, true, List.of(loanTransactionDTO), false, false, chargeOffReasonId, false);
+        loanDTO = new LoanDTO(1L, 1L, 1L, "USD", false, true, true, List.of(loanTransactionDTO), false, false, chargeOffReasonId, false,
+                false);
    }

    @Test
@@ -91,7 +91,7 @@ public class DefaultScheduledDateGeneratorTest {
                DaysInMonthType.ACTUAL, DaysInYearType.ACTUAL, false, null, null, null, null, null, ZERO, null, NONE, null, ZERO,
                EMPTY_LIST, true, 0, false, holidayDetailDTO, false, false, false, null, false, false, null, false, DISBURSEMENT_DATE,
                submittedOnDate, CUMULATIVE, LoanScheduleProcessingType.HORIZONTAL, null, false, null, null, false, null, false, null, null,
-                null, false, null, null, null);
+                null, false, null, null, null, false);

        // when
        List<? extends LoanScheduleModelPeriod> result = underTest.generateRepaymentPeriods(mathContext, expectedDisbursementDate,
@@ -172,7 +172,7 @@ public class DefaultScheduledDateGeneratorTest {
                EMPTY_LIST, BigDecimal.valueOf(36_000L), null, DaysInMonthType.ACTUAL, DaysInYearType.ACTUAL, false, null, null, null, null,
                null, ZERO, null, NONE, null, ZERO, EMPTY_LIST, true, 0, false, holidayDetailDTO, false, false, false, null, false, false,
                null, false, DISBURSEMENT_DATE, submittedOnDate, CUMULATIVE, LoanScheduleProcessingType.HORIZONTAL, null, false, null, null,
-                false, null, false, null, null, null, false, null, null, null);
+                false, null, false, null, null, null, false, null, null, null, false);
    }

    private HolidayDetailDTO createHolidayDTO() {