FINERACT-2232: Capitalized income adjustment

2025-05-29 16:19:29 +02:00
parent 94cc68ba7c
commit 82eafad8dd
23 changed files with 672 additions and 10 deletions
@@ -19,12 +19,17 @@
 package org.apache.fineract.integrationtests;

 import java.math.BigDecimal;
+import java.util.Optional;
 import java.util.concurrent.atomic.AtomicReference;
+import org.apache.fineract.client.models.GetLoansLoanIdResponse;
+import org.apache.fineract.client.models.GetLoansLoanIdTransactions;
 import org.apache.fineract.client.models.PostClientsResponse;
 import org.apache.fineract.client.models.PostLoanProductsRequest;
 import org.apache.fineract.client.models.PostLoanProductsResponse;
+import org.apache.fineract.client.models.PostLoansLoanIdTransactionsResponse;
 import org.apache.fineract.integrationtests.common.BusinessStepHelper;
 import org.apache.fineract.integrationtests.common.ClientHelper;
+import org.junit.jupiter.api.Assertions;
 import org.junit.jupiter.api.BeforeAll;
 import org.junit.jupiter.api.Test;

@@ -96,4 +101,197 @@ public class LoanCapitalizedIncomeTest extends BaseLoanIntegrationTest {
            );
        });
    }
+
+    @Test
+    public void testLoanCapitalizedIncomeAdjustment() {
+        final AtomicReference<Long> loanIdRef = new AtomicReference<>();
+        final AtomicReference<Long> capitalizedIncomeIdRef = new AtomicReference<>();
+
+        final PostClientsResponse client = clientHelper.createClient(ClientHelper.defaultClientCreationRequest());
+
+        final PostLoanProductsResponse loanProductsResponse = loanProductHelper
+                .createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
+                        .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
+                        .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                        .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                        .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue())
+                        .capitalizedIncomeType(PostLoanProductsRequest.CapitalizedIncomeTypeEnum.FEE));
+
+        runAt("1 April 2024", () -> {
+            Long loanId = applyAndApproveProgressiveLoan(client.getClientId(), loanProductsResponse.getResourceId(), "1 January 2024",
+                    500.0, 7.0, 3, null);
+            loanIdRef.set(loanId);
+
+            disburseLoan(loanId, BigDecimal.valueOf(100), "1 January 2024");
+            PostLoansLoanIdTransactionsResponse capitalizedIncomeResponse = loanTransactionHelper.addCapitalizedIncome(loanId,
+                    "1 January 2024", 50.0);
+            capitalizedIncomeIdRef.set(capitalizedIncomeResponse.getResourceId());
+
+            loanTransactionHelper.capitalizedIncomeAdjustment(loanId, capitalizedIncomeIdRef.get(), "1 April 2024", 50.0);
+
+            verifyTransactions(loanId, //
+                    transaction(100.0, "Disbursement", "01 January 2024"), //
+                    transaction(50.0, "Capitalized Income", "01 January 2024"), //
+                    transaction(50.0, "Capitalized Income Adjustment", "01 April 2024") //
+            );
+
+            verifyJournalEntries(loanId, //
+                    journalEntry(100, loansReceivableAccount, "DEBIT"), //
+                    journalEntry(100, fundSource, "CREDIT"), //
+                    journalEntry(50, loansReceivableAccount, "DEBIT"), //
+                    journalEntry(50, deferredIncomeLiabilityAccount, "CREDIT"), //
+                    journalEntry(50.0, deferredIncomeLiabilityAccount, "DEBIT"), //
+                    journalEntry(49.71, loansReceivableAccount, "CREDIT"), //
+                    journalEntry(0.29, interestReceivableAccount, "CREDIT") //
+            );
+        });
+    }
+
+    @Test
+    public void testLoanCapitalizedIncomeAdjustmentValidations() {
+        final AtomicReference<Long> loanIdRef = new AtomicReference<>();
+        final AtomicReference<Long> capitalizedIncomeIdRef = new AtomicReference<>();
+
+        final PostClientsResponse client = clientHelper.createClient(ClientHelper.defaultClientCreationRequest());
+
+        final PostLoanProductsResponse loanProductsResponse = loanProductHelper
+                .createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
+                        .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
+                        .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                        .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                        .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue())
+                        .capitalizedIncomeType(PostLoanProductsRequest.CapitalizedIncomeTypeEnum.FEE));
+
+        runAt("3 January 2024", () -> {
+            Long loanId = applyAndApproveProgressiveLoan(client.getClientId(), loanProductsResponse.getResourceId(), "1 January 2024",
+                    500.0, 7.0, 3, null);
+            loanIdRef.set(loanId);
+
+            disburseLoan(loanId, BigDecimal.valueOf(100), "1 January 2024");
+            PostLoansLoanIdTransactionsResponse capitalizedIncomeResponse = loanTransactionHelper.addCapitalizedIncome(loanId,
+                    "3 January 2024", 50.0);
+            capitalizedIncomeIdRef.set(capitalizedIncomeResponse.getResourceId());
+
+            // Amount more than remaining
+            Assertions.assertThrows(RuntimeException.class,
+                    () -> loanTransactionHelper.capitalizedIncomeAdjustment(loanId, capitalizedIncomeIdRef.get(), "3 January 2024", 60.0));
+
+            loanTransactionHelper.capitalizedIncomeAdjustment(loanId, capitalizedIncomeIdRef.get(), "3 January 2024", 30.0);
+            Assertions.assertThrows(RuntimeException.class,
+                    () -> loanTransactionHelper.capitalizedIncomeAdjustment(loanId, capitalizedIncomeIdRef.get(), "3 January 2024", 30.0));
+
+            // Capitalized income transaction with given id doesn't exist for this loan
+            Assertions.assertThrows(RuntimeException.class,
+                    () -> loanTransactionHelper.capitalizedIncomeAdjustment(loanId, 1L, "3 January 2024", 30.0));
+
+            // Cannot be earlier than capitalized income transaction
+            Assertions.assertThrows(RuntimeException.class,
+                    () -> loanTransactionHelper.capitalizedIncomeAdjustment(loanId, capitalizedIncomeIdRef.get(), "2 January 2024", 30.0));
+        });
+    }
+
+    @Test
+    public void testLoanCapitalizedIncomeAdjustmentWithAmortizationAccounting() {
+        final AtomicReference<Long> loanIdRef = new AtomicReference<>();
+        final AtomicReference<Long> capitalizedIncomeIdRef = new AtomicReference<>();
+
+        final PostClientsResponse client = clientHelper.createClient(ClientHelper.defaultClientCreationRequest());
+
+        final PostLoanProductsResponse loanProductsResponse = loanProductHelper
+                .createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
+                        .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
+                        .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                        .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                        .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue())
+                        .capitalizedIncomeType(PostLoanProductsRequest.CapitalizedIncomeTypeEnum.FEE));
+
+        runAt("1 January 2024", () -> {
+            Long loanId = applyAndApproveProgressiveLoan(client.getClientId(), loanProductsResponse.getResourceId(), "1 January 2024",
+                    500.0, 7.0, 3, null);
+            loanIdRef.set(loanId);
+
+            disburseLoan(loanId, BigDecimal.valueOf(100), "1 January 2024");
+            PostLoansLoanIdTransactionsResponse capitalizedIncomeResponse = loanTransactionHelper.addCapitalizedIncome(loanId,
+                    "1 January 2024", 100.0);
+            capitalizedIncomeIdRef.set(capitalizedIncomeResponse.getResourceId());
+        });
+        runAt("2 January 2024", () -> {
+            Long loanId = loanIdRef.get();
+            executeInlineCOB(loanId);
+
+            verifyTransactions(loanId, //
+                    transaction(100.0, "Disbursement", "01 January 2024"), //
+                    transaction(100.0, "Capitalized Income", "01 January 2024"), //
+                    transaction(1.10, "Capitalized Income Amortization", "01 January 2024") //
+            );
+        });
+        runAt("3 January 2024", () -> {
+            Long loanId = loanIdRef.get();
+            executeInlineCOB(loanId);
+
+            verifyTransactions(loanId, //
+                    transaction(100.0, "Disbursement", "01 January 2024"), //
+                    transaction(100.0, "Capitalized Income", "01 January 2024"), //
+                    transaction(1.10, "Capitalized Income Amortization", "01 January 2024"), //
+                    transaction(0.04, "Accrual", "02 January 2024"), //
+                    transaction(1.10, "Capitalized Income Amortization", "02 January 2024") //
+            );
+
+            verifyJournalEntries(loanId, //
+                    journalEntry(100, loansReceivableAccount, "DEBIT"), //
+                    journalEntry(100, fundSource, "CREDIT"), //
+                    journalEntry(100, loansReceivableAccount, "DEBIT"), //
+                    journalEntry(100, deferredIncomeLiabilityAccount, "CREDIT"), //
+                    journalEntry(1.10, deferredIncomeLiabilityAccount, "DEBIT"), //
+                    journalEntry(1.10, feeIncomeAccount, "CREDIT"), //
+                    journalEntry(0.04, interestReceivableAccount, "DEBIT"), //
+                    journalEntry(0.04, interestIncomeAccount, "CREDIT"), //
+                    journalEntry(1.10, deferredIncomeLiabilityAccount, "DEBIT"), //
+                    journalEntry(1.10, feeIncomeAccount, "CREDIT") //
+            );
+
+            loanTransactionHelper.capitalizedIncomeAdjustment(loanId, capitalizedIncomeIdRef.get(), "3 January 2024", 100.0);
+
+            verifyTransactions(loanId, //
+                    transaction(100.0, "Disbursement", "01 January 2024"), //
+                    transaction(100.0, "Capitalized Income", "01 January 2024"), //
+                    transaction(1.10, "Capitalized Income Amortization", "01 January 2024"), //
+                    transaction(0.04, "Accrual", "02 January 2024"), //
+                    transaction(1.10, "Capitalized Income Amortization", "02 January 2024"), //
+                    transaction(100.0, "Capitalized Income Adjustment", "03 January 2024") //
+            );
+
+            verifyJournalEntries(loanId, //
+                    journalEntry(100, loansReceivableAccount, "DEBIT"), //
+                    journalEntry(100, fundSource, "CREDIT"), //
+                    journalEntry(100, loansReceivableAccount, "DEBIT"), //
+                    journalEntry(100, deferredIncomeLiabilityAccount, "CREDIT"), //
+                    journalEntry(1.10, deferredIncomeLiabilityAccount, "DEBIT"), //
+                    journalEntry(1.10, feeIncomeAccount, "CREDIT"), //
+                    journalEntry(0.04, interestReceivableAccount, "DEBIT"), //
+                    journalEntry(0.04, interestIncomeAccount, "CREDIT"), //
+                    journalEntry(1.10, deferredIncomeLiabilityAccount, "DEBIT"), //
+                    journalEntry(1.10, feeIncomeAccount, "CREDIT"), //
+                    journalEntry(99.92, loansReceivableAccount, "CREDIT"), //
+                    journalEntry(0.08, interestReceivableAccount, "CREDIT"), //
+                    journalEntry(2.20, feeIncomeAccount, "DEBIT"), //
+                    journalEntry(97.80, deferredIncomeLiabilityAccount, "DEBIT") //
+            );
+
+            // Reverse-replay
+            addRepaymentForLoan(loanId, 67.45, "2 January 2024");
+
+            GetLoansLoanIdResponse loanDetails = loanTransactionHelper.getLoanDetails(loanId);
+            Optional<GetLoansLoanIdTransactions> replayedCapitalizedIncomeAdjustmentOpt = loanDetails.getTransactions().stream()
+                    .filter(t -> t.getType().getCapitalizedIncomeAdjustment()).findFirst();
+            Assertions.assertTrue(replayedCapitalizedIncomeAdjustmentOpt.isPresent(), "Capitalized income adjustment not found");
+
+            verifyTRJournalEntries(replayedCapitalizedIncomeAdjustmentOpt.get().getId(), //
+                    journalEntry(99.98, loansReceivableAccount, "CREDIT"), //
+                    journalEntry(0.02, interestReceivableAccount, "CREDIT"), //
+                    journalEntry(2.20, feeIncomeAccount, "DEBIT"), //
+                    journalEntry(97.80, deferredIncomeLiabilityAccount, "DEBIT") //
+            );
+        });
+    }
 }
@@ -589,6 +589,12 @@ public class ExternalEventConfigurationHelper {
        loanCapitalizedIncomeAmortizationTransactionCreatedBusinessEvent.put("enabled", false);
        defaults.add(loanCapitalizedIncomeAmortizationTransactionCreatedBusinessEvent);

+        Map<String, Object> loanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent = new HashMap<>();
+        loanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent.put("type",
+                "LoanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent");
+        loanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent.put("enabled", false);
+        defaults.add(loanCapitalizedIncomeAdjustmentTransactionCreatedBusinessEvent);
+
        return defaults;
    }

@@ -933,6 +933,36 @@ public class LoanTransactionHelper {
                new InterestPauseRequestDto().startDate(startDate).endDate(endDate).dateFormat(DATE_FORMAT).locale("en")));
    }

+    public PostLoansLoanIdTransactionsResponse capitalizedIncomeAdjustment(final Long loanId, final Long capitalizedIncomeTransactionId,
+            final PostLoansLoanIdTransactionsTransactionIdRequest request) {
+        return Calls.ok(FineractClientHelper.getFineractClient().loanTransactions.adjustLoanTransaction(loanId,
+                capitalizedIncomeTransactionId, request, "capitalizedIncomeAdjustment"));
+    }
+
+    public PostLoansLoanIdTransactionsResponse capitalizedIncomeAdjustment(final String loanExternalId, final Long transactionId,
+            final PostLoansLoanIdTransactionsTransactionIdRequest request) {
+        return Calls.ok(FineractClientHelper.getFineractClient().loanTransactions.adjustLoanTransaction2(loanExternalId, transactionId,
+                request, "capitalizedIncomeAdjustment"));
+    }
+
+    public PostLoansLoanIdTransactionsResponse capitalizedIncomeAdjustment(final String loanExternalId, final String transactionExternalId,
+            final PostLoansLoanIdTransactionsTransactionIdRequest request) {
+        return Calls.ok(FineractClientHelper.getFineractClient().loanTransactions.adjustLoanTransaction3(loanExternalId,
+                transactionExternalId, request, "capitalizedIncomeAdjustment"));
+    }
+
+    public PostLoansLoanIdTransactionsResponse capitalizedIncomeAdjustment(final Long loanId, final String transactionExternalId,
+            final PostLoansLoanIdTransactionsTransactionIdRequest request) {
+        return Calls.ok(FineractClientHelper.getFineractClient().loanTransactions.adjustLoanTransaction1(loanId, transactionExternalId,
+                request, "capitalizedIncomeAdjustment"));
+    }
+
+    public PostLoansLoanIdTransactionsResponse capitalizedIncomeAdjustment(final Long loanId, final Long capitalizedIncomeTransactionId,
+            final String transactionDate, final double amount) {
+        return capitalizedIncomeAdjustment(loanId, capitalizedIncomeTransactionId, new PostLoansLoanIdTransactionsTransactionIdRequest()
+                .transactionAmount(amount).transactionDate(transactionDate).dateFormat("dd MMMM yyyy").locale("en"));
+    }
+
    // TODO: Rewrite to use fineract-client instead!
    // Example: org.apache.fineract.integrationtests.common.loans.LoanTransactionHelper.disburseLoan(java.lang.Long,
    // org.apache.fineract.client.models.PostLoansLoanIdRequest)