FINERACT-2232: Capitalized income adjustment

fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java

@@ -21,10 +21,12 @@ package org.apache.fineract.accounting.journalentry.service;
 import java.math.BigDecimal;
 import java.time.LocalDate;
 import java.util.ArrayList;
+import java.util.Comparator;
 import java.util.LinkedHashMap;
 import java.util.List;
 import java.util.Map;
 import java.util.Objects;
+import java.util.Optional;
 import lombok.RequiredArgsConstructor;
 import org.apache.fineract.accounting.closure.domain.GLClosure;
 import org.apache.fineract.accounting.common.AccountingConstants.AccrualAccountsForLoan;
@@ -34,11 +36,21 @@ import org.apache.fineract.accounting.journalentry.data.ChargePaymentDTO;
 import org.apache.fineract.accounting.journalentry.data.GLAccountBalanceHolder;
 import org.apache.fineract.accounting.journalentry.data.LoanDTO;
 import org.apache.fineract.accounting.journalentry.data.LoanTransactionDTO;
+import org.apache.fineract.accounting.journalentry.domain.JournalEntry;
+import org.apache.fineract.accounting.journalentry.domain.JournalEntryRepository;
 import org.apache.fineract.accounting.producttoaccountmapping.domain.ProductToGLAccountMapping;
+import org.apache.fineract.infrastructure.core.domain.AbstractPersistableCustom;
+import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException;
 import org.apache.fineract.infrastructure.core.service.MathUtil;
 import org.apache.fineract.organisation.office.domain.Office;
 import org.apache.fineract.portfolio.PortfolioProductType;
 import org.apache.fineract.portfolio.loanaccount.data.LoanTransactionEnumData;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanCapitalizedIncomeBalance;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRelation;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRelationTypeEnum;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
+import org.apache.fineract.portfolio.loanaccount.repository.LoanCapitalizedIncomeBalanceRepository;
 import org.springframework.stereotype.Component;
 
 @Component
@@ -47,6 +59,9 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
 
     private final AccountingProcessorHelper helper;
     private final JournalEntryWritePlatformService journalEntryWritePlatformService;
+    private final LoanCapitalizedIncomeBalanceRepository loanCapitalizedIncomeBalanceRepository;
+    private final JournalEntryRepository journalEntryRepository;
+    private final LoanTransactionRepository loanTransactionRepository;
 
     @Override
     public void createJournalEntriesForLoan(final LoanDTO loanDTO) {
@@ -131,6 +146,10 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
             if (transactionType.isCapitalizedIncomeAmortization()) {
                 createJournalEntriesForCapitalizedIncomeAmortization(loanDTO, loanTransactionDTO, office);
             }
+            // Handle Capitalized Income Adjustment
+            if (transactionType.isCapitalizedIncomeAdjustment()) {
+                createJournalEntriesForCapitalizedIncomeAdjustment(loanDTO, loanTransactionDTO, office);
+            }
         }
     }
 
@@ -171,6 +190,118 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
         }
     }
 
+    private void createJournalEntriesForCapitalizedIncomeAdjustment(final LoanDTO loanDTO, final LoanTransactionDTO loanTransactionDTO,
+            final Office office) {
+        // loan properties
+        final Long loanProductId = loanDTO.getLoanProductId();
+        final Long loanId = loanDTO.getLoanId();
+        final String currencyCode = loanDTO.getCurrencyCode();
+        // transaction properties
+        final String transactionId = loanTransactionDTO.getTransactionId();
+        final LocalDate transactionDate = loanTransactionDTO.getTransactionDate();
+        final BigDecimal transactionAmount = loanTransactionDTO.getAmount();
+        final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+        final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+        final BigDecimal feesAmount = loanTransactionDTO.getFees();
+        final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+        final BigDecimal overPaymentAmount = loanTransactionDTO.getOverPayment();
+        final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+        final GLAccountBalanceHolder glAccountBalanceHolder = new GLAccountBalanceHolder();
+
+        if (MathUtil.isGreaterThanZero(transactionAmount)) {
+            // Resolve Credit
+            // handle principal payment
+            if (MathUtil.isGreaterThanZero(principalAmount)) {
+                GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+                        AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(), paymentTypeId);
+                glAccountBalanceHolder.addToCredit(account, principalAmount);
+            }
+            // handle interest payment
+            if (MathUtil.isGreaterThanZero(interestAmount)) {
+                GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+                        AccrualAccountsForLoan.INTEREST_RECEIVABLE.getValue(), paymentTypeId);
+                glAccountBalanceHolder.addToCredit(account, interestAmount);
+            }
+            // handle fee payment
+            if (MathUtil.isGreaterThanZero(feesAmount)) {
+                GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+                        AccrualAccountsForLoan.FEES_RECEIVABLE.getValue(), paymentTypeId);
+                glAccountBalanceHolder.addToCredit(account, feesAmount);
+            }
+            // handle penalty payment
+            if (MathUtil.isGreaterThanZero(penaltiesAmount)) {
+                GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+                        AccrualAccountsForLoan.PENALTIES_RECEIVABLE.getValue(), paymentTypeId);
+                glAccountBalanceHolder.addToCredit(account, penaltiesAmount);
+            }
+            // handle overpayment
+            if (MathUtil.isGreaterThanZero(overPaymentAmount)) {
+                GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+                        AccrualAccountsForLoan.OVERPAYMENT.getValue(), paymentTypeId);
+                glAccountBalanceHolder.addToCredit(account, overPaymentAmount);
+            }
+
+            // Resolve Debit
+            GLAccount accountIncomeFromCapitalization = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+                    AccrualAccountsForLoan.INCOME_FROM_CAPITALIZATION.getValue(), paymentTypeId);
+            GLAccount accountDeferredIncome = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+                    AccrualAccountsForLoan.DEFERRED_INCOME_LIABILITY.getValue(), paymentTypeId);
+
+            Optional<LoanTransaction> transactionOpt = loanTransactionRepository.findById(Long.parseLong(transactionId));
+            if (transactionOpt.isEmpty()) {
+                throw new PlatformDataIntegrityException("transaction.for.accounting.not.found", "Transaction for accounting not found");
+            }
+            Optional<LoanTransactionRelation> relationToOriginalTransactionOpt = transactionOpt.get().getLoanTransactionRelations().stream()//
+                    .filter(rel -> LoanTransactionRelationTypeEnum.REPLAYED.equals(rel.getRelationType()))//
+                    .min(Comparator.comparing(AbstractPersistableCustom::getId));
+            if (relationToOriginalTransactionOpt.isPresent()) {
+                // Reverse-replay case
+                final LoanTransaction originalTransaction = relationToOriginalTransactionOpt.get().getToTransaction();
+                final List<JournalEntry> originalJournalEntries = this.journalEntryRepository.findJournalEntries(
+                        AccountingProcessorHelper.LOAN_TRANSACTION_IDENTIFIER + originalTransaction.getId(),
+                        PortfolioProductType.LOAN.getValue());
+
+                for (JournalEntry originalJournalEntry : originalJournalEntries) {
+                    if (originalJournalEntry.isDebitEntry()) {
+                        if (accountIncomeFromCapitalization.getId().equals(originalJournalEntry.getGlAccount().getId())) {
+                            glAccountBalanceHolder.addToDebit(accountIncomeFromCapitalization, originalJournalEntry.getAmount());
+                        } else if (accountDeferredIncome.getId().equals(originalJournalEntry.getGlAccount().getId())) {
+                            glAccountBalanceHolder.addToDebit(accountDeferredIncome, originalJournalEntry.getAmount());
+                        }
+                    }
+                }
+            } else {
+                LoanCapitalizedIncomeBalance capitalizedIncomeBalance = loanCapitalizedIncomeBalanceRepository
+                        .findBalanceForAdjustment(Long.parseLong(loanTransactionDTO.getTransactionId()));
+                if (MathUtil.isGreaterThan(transactionAmount, capitalizedIncomeBalance.getUnrecognizedAmount())) {
+                    BigDecimal amortizedAmount = transactionAmount.subtract(capitalizedIncomeBalance.getUnrecognizedAmount());
+
+                    glAccountBalanceHolder.addToDebit(accountIncomeFromCapitalization, amortizedAmount);
+                    glAccountBalanceHolder.addToDebit(accountDeferredIncome, transactionAmount.subtract(amortizedAmount));
+                } else {
+                    glAccountBalanceHolder.addToDebit(accountDeferredIncome, transactionAmount);
+                }
+            }
+        }
+
+        // create credit entries
+        for (Map.Entry<Long, BigDecimal> creditEntry : glAccountBalanceHolder.getCreditBalances().entrySet()) {
+            if (MathUtil.isGreaterThanZero(creditEntry.getValue())) {
+                GLAccount glAccount = glAccountBalanceHolder.getGlAccountMap().get(creditEntry.getKey());
+                this.helper.createCreditJournalEntryForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+                        creditEntry.getValue(), glAccount);
+            }
+        }
+        // create debit entries
+        for (Map.Entry<Long, BigDecimal> debitEntry : glAccountBalanceHolder.getDebitBalances().entrySet()) {
+            if (MathUtil.isGreaterThanZero(debitEntry.getValue())) {
+                GLAccount glAccount = glAccountBalanceHolder.getGlAccountMap().get(debitEntry.getKey());
+                this.helper.createDebitJournalEntryForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+                        debitEntry.getValue(), glAccount);
+            }
+        }
+    }
+
     private void createJournalEntriesForCapitalizedIncomeAmortization(final LoanDTO loanDTO, final LoanTransactionDTO loanTransactionDTO,
             final Office office) {
         final boolean isMarkedAsChargeOff = loanDTO.isMarkedAsChargeOff();

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/api/LoanTransactionsApiResource.java

@@ -700,6 +700,8 @@ public class LoanTransactionsApiResource {
         CommandWrapper commandRequest;
         if (CommandParameterUtil.is(commandParam, LoanApiConstants.CHARGEBACK_TRANSACTION_COMMAND)) {
             commandRequest = builder.chargebackTransaction(resolvedLoanId, resolvedTransactionId).build();
+        } else if (CommandParameterUtil.is(commandParam, LoanApiConstants.CAPITALIZED_INCOME_ADJUSTMENT_TRANSACTION_COMMAND)) {
+            commandRequest = builder.capitalizedIncomeAdjustment(resolvedLoanId, resolvedTransactionId).build();
         } else { // Default to adjust the Loan Transaction
             commandRequest = builder.adjustTransaction(resolvedLoanId, resolvedTransactionId).build();
         }

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/api/LoansApiResourceSwagger.java

@@ -730,6 +730,8 @@ final class LoansApiResourceSwagger {
                 public boolean capitalizedIncome;
                 @Schema(example = "false")
                 public boolean capitalizedIncomeAmortization;
+                @Schema(example = "false")
+                public boolean capitalizedIncomeAdjustment;
             }
 
             static final class GetLoansLoanIdPaymentDetailData {

fineract-provider/src/main/resources/db/changelog/tenant/changelog-tenant.xml

@@ -197,4 +197,5 @@
     <include file="parts/0176_add_capitalized_income_amortization_transaction.xml" relativeToChangelogFile="true" />
     <include file="parts/0177_acc_journal_entry_index.xml" relativeToChangelogFile="true" />
     <include file="parts/0178_add_principal_from_capitalized_income_to_loan_summary.xml" relativeToChangelogFile="true" />
+    <include file="parts/0179_add_capitalized_income_adjustment_transaction.xml" relativeToChangelogFile="true" />
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0179_add_capitalized_income_adjustment_transaction.xml

@@ -0,0 +1,38 @@
+<?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-4.1.xsd">
+    <changeSet id="1" author="fineract">
+        <insert tableName="m_external_event_configuration">
+            <column name="type" value="LoanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent"/>
+            <column name="enabled" valueBoolean="false"/>
+        </insert>
+        <insert tableName="r_enum_value">
+            <column name="enum_name" value="transaction_type_enum"/>
+            <column name="enum_id" valueNumeric="37"/>
+            <column name="enum_message_property" value="Capitalized Income Adjustment"/>
+            <column name="enum_value" value="Capitalized Income Adjustment"/>
+            <column name="enum_type" valueBoolean="false"/>
+        </insert>
+    </changeSet>
+</databaseChangeLog>

fineract-provider/src/test/java/org/apache/fineract/infrastructure/event/external/service/ExternalEventConfigurationValidationServiceTest.java

@@ -106,7 +106,8 @@ public class ExternalEventConfigurationValidationServiceTest {
                 "LoanTransactionInterestPaymentWaiverPostBusinessEvent", "LoanTransactionAccrualActivityPostBusinessEvent",
                 "LoanTransactionAccrualActivityPreBusinessEvent", "LoanTransactionInterestRefundPostBusinessEvent",
                 "LoanTransactionInterestRefundPreBusinessEvent", "LoanAccrualAdjustmentTransactionBusinessEvent",
-                "LoanCapitalizedIncomeAmortizationTransactionCreatedBusinessEvent");
+                "LoanCapitalizedIncomeAmortizationTransactionCreatedBusinessEvent",
+                "LoanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent");
 
         List<FineractPlatformTenant> tenants = Arrays
                 .asList(new FineractPlatformTenant(1L, "default", "Default Tenant", "Europe/Budapest", null));
@@ -193,7 +194,8 @@ public class ExternalEventConfigurationValidationServiceTest {
                 "LoanTransactionInterestPaymentWaiverPostBusinessEvent", "LoanTransactionAccrualActivityPostBusinessEvent",
                 "LoanTransactionAccrualActivityPreBusinessEvent", "LoanTransactionInterestRefundPostBusinessEvent",
                 "LoanTransactionInterestRefundPreBusinessEvent", "LoanAccrualAdjustmentTransactionBusinessEvent",
-                "LoanCapitalizedIncomeAmortizationTransactionCreatedBusinessEvent");
+                "LoanCapitalizedIncomeAmortizationTransactionCreatedBusinessEvent",
+                "LoanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent");
 
         List<FineractPlatformTenant> tenants = Arrays
                 .asList(new FineractPlatformTenant(1L, "default", "Default Tenant", "Europe/Budapest", null));