FINERACT-2232: Capitalized income - accounting configuration

fineract-accounting/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java

@@ -100,6 +100,8 @@ public class ProductToGLAccountMappingHelper {
                 optionalProductToGLAccountMappingEntries.add("incomeFromGoodwillCreditInterestAccountId");
                 optionalProductToGLAccountMappingEntries.add("incomeFromGoodwillCreditFeesAccountId");
                 optionalProductToGLAccountMappingEntries.add("incomeFromGoodwillCreditPenaltyAccountId");
+                optionalProductToGLAccountMappingEntries.add(LoanProductAccountingParams.DEFERRED_INCOME_LIABILITY.getValue());
+                optionalProductToGLAccountMappingEntries.add(LoanProductAccountingParams.INCOME_FROM_CAPITALIZATION.getValue());
 
                 if (optionalProductToGLAccountMappingEntries.contains(paramName)) {
                     saveProductToAccountMapping(element, paramName, productId, accountTypeId, expectedAccountType, portfolioProductType);

fineract-accounting/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java

@@ -167,6 +167,10 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                 } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY)) {
                     accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
                             gLAccountData);
+                } else if (glAccountForLoan.equals(AccrualAccountsForLoan.DEFERRED_INCOME_LIABILITY)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.DEFERRED_INCOME_LIABILITY.getValue(), gLAccountData);
+                } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CAPITALIZATION)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CAPITALIZATION.getValue(), gLAccountData);
                 }
             }
 

fineract-core/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java

@@ -109,7 +109,9 @@ public final class AccountingConstants {
         INCOME_FROM_CHARGE_OFF_PENALTY(18), //
         INCOME_FROM_GOODWILL_CREDIT_INTEREST(19), //
         INCOME_FROM_GOODWILL_CREDIT_FEES(20), //
-        INCOME_FROM_GOODWILL_CREDIT_PENALTY(21); //
+        INCOME_FROM_GOODWILL_CREDIT_PENALTY(21), //
+        INCOME_FROM_CAPITALIZATION(22), //
+        DEFERRED_INCOME_LIABILITY(23); //
 
         private final Integer value;
 
@@ -175,7 +177,9 @@ public final class AccountingConstants {
         INCOME_FROM_GOODWILL_CREDIT_PENALTY("incomeFromGoodwillCreditPenaltyAccountId"), //
         CHARGE_OFF_REASON_TO_EXPENSE_ACCOUNT_MAPPINGS("chargeOffReasonToExpenseAccountMappings"), //
         EXPENSE_GL_ACCOUNT_ID("expenseAccountId"), //
-        CHARGE_OFF_REASON_CODE_VALUE_ID("chargeOffReasonCodeValueId"); //
+        CHARGE_OFF_REASON_CODE_VALUE_ID("chargeOffReasonCodeValueId"), //
+        DEFERRED_INCOME_LIABILITY("deferredIncomeLiabilityAccountId"), //
+        INCOME_FROM_CAPITALIZATION("incomeFromCapitalizationAccountId"); //
 
         private final String value;
 
@@ -217,7 +221,9 @@ public final class AccountingConstants {
         INCOME_FROM_CHARGE_OFF_PENALTY("incomeFromChargeOffPenaltyAccount"), //
         INCOME_FROM_GOODWILL_CREDIT_INTEREST("incomeFromGoodwillCreditInterestAccount"), //
         INCOME_FROM_GOODWILL_CREDIT_FEES("incomeFromGoodwillCreditFeesAccount"), //
-        INCOME_FROM_GOODWILL_CREDIT_PENALTY("incomeFromGoodwillCreditPenaltyAccount"); //
+        INCOME_FROM_GOODWILL_CREDIT_PENALTY("incomeFromGoodwillCreditPenaltyAccount"), //
+        DEFERRED_INCOME_LIABILITY("deferredIncomeLiabilityAccount"), //
+        INCOME_FROM_CAPITALIZATION("incomeFromCapitalizationAccount"); //
 
         private final String value;
 

fineract-loan/src/main/java/org/apache/fineract/accounting/productaccountmapping/service/LoanProductToGLAccountMappingHelper.java

@@ -360,6 +360,9 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
                 mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
                         loanProductId, AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
                         AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.toString(), changes);
+                mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CAPITALIZATION.getValue(),
+                        loanProductId, AccrualAccountsForLoan.INCOME_FROM_CAPITALIZATION.getValue(),
+                        AccrualAccountsForLoan.INCOME_FROM_CAPITALIZATION.toString(), changes);
 
                 // expenses
                 mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
@@ -377,6 +380,9 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
                 // liabilities
                 mergeLoanToLiabilityAccountMappingChanges(element, LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId,
                         CashAccountsForLoan.OVERPAYMENT.getValue(), CashAccountsForLoan.OVERPAYMENT.toString(), changes);
+                mergeLoanToLiabilityAccountMappingChanges(element, LoanProductAccountingParams.DEFERRED_INCOME_LIABILITY.getValue(),
+                        loanProductId, AccrualAccountsForLoan.DEFERRED_INCOME_LIABILITY.getValue(),
+                        AccrualAccountsForLoan.DEFERRED_INCOME_LIABILITY.toString(), changes);
             break;
         }
     }

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanproduct/api/LoanProductsApiResourceSwagger.java

@@ -275,6 +275,10 @@ public final class LoanProductsApiResourceSwagger {
         public Long incomeFromGoodwillCreditFeesAccountId;
         @Schema(example = "11")
         public Long incomeFromGoodwillCreditPenaltyAccountId;
+        @Schema(example = "25")
+        public Long deferredIncomeLiabilityAccountId;
+        @Schema(example = "37")
+        public Long incomeFromCapitalizationAccountId;
         public List<GetLoanProductsProductIdResponse.GetLoanPaymentChannelToFundSourceMappings> paymentChannelToFundSourceMappings;
         public List<LoanProductChargeToGLAccountMapper> feeToIncomeAccountMappings;
         public List<PostChargeOffReasonToExpenseAccountMappings> chargeOffReasonToExpenseAccountMappings;
@@ -1227,6 +1231,8 @@ public final class LoanProductsApiResourceSwagger {
             public GetGlAccountMapping chargeOffExpenseAccount;
             public GetGlAccountMapping chargeOffFraudExpenseAccount;
             public GetGlAccountMapping overpaymentLiabilityAccount;
+            public GetGlAccountMapping deferredIncomeLiabilityAccount;
+            public GetGlAccountMapping incomeFromCapitalizationAccount;
         }
 
         static final class GetLoanPaymentChannelToFundSourceMappings {
@@ -1661,6 +1667,10 @@ public final class LoanProductsApiResourceSwagger {
 
         @Schema(example = "11")
         public Long incomeFromChargeOffPenaltyAccountId;
+        @Schema(example = "25")
+        public Long deferredIncomeLiabilityAccountId;
+        @Schema(example = "37")
+        public Long incomeFromCapitalizationAccountId;
         public List<GetLoanProductsProductIdResponse.GetLoanPaymentChannelToFundSourceMappings> paymentChannelToFundSourceMappings;
         public List<LoanProductChargeToGLAccountMapper> feeToIncomeAccountMappings;
         public List<PostLoanProductsRequest.PostChargeOffReasonToExpenseAccountMappings> chargeOffReasonToExpenseAccountMappings;

fineract-provider/src/main/java/org/apache/fineract/accounting/productaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java

@@ -187,6 +187,9 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
                         LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), loanProductId,
                         AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+                        LoanProductAccountingParams.INCOME_FROM_CAPITALIZATION.getValue(), loanProductId,
+                        AccrualAccountsForLoan.INCOME_FROM_CAPITALIZATION.getValue());
 
                 // expenses
                 this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
@@ -205,6 +208,9 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 // liabilities
                 this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
                         LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId, AccrualAccountsForLoan.OVERPAYMENT.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
+                        LoanProductAccountingParams.DEFERRED_INCOME_LIABILITY.getValue(), loanProductId,
+                        AccrualAccountsForLoan.DEFERRED_INCOME_LIABILITY.getValue());
 
                 // advanced accounting mappings
                 this.loanProductToGLAccountMappingHelper.savePaymentChannelToFundSourceMappings(command, element, loanProductId, null);

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java

@@ -148,7 +148,9 @@ public final class LoanProductDataValidator {
             LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
             LoanProductAccountingParams.CHARGE_OFF_REASON_TO_EXPENSE_ACCOUNT_MAPPINGS.getValue(),
             LoanProductAccountingParams.EXPENSE_GL_ACCOUNT_ID.getValue(),
-            LoanProductAccountingParams.CHARGE_OFF_REASON_CODE_VALUE_ID.getValue(), LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
+            LoanProductAccountingParams.CHARGE_OFF_REASON_CODE_VALUE_ID.getValue(),
+            LoanProductAccountingParams.INCOME_FROM_CAPITALIZATION.getValue(),
+            LoanProductAccountingParams.DEFERRED_INCOME_LIABILITY.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,
@@ -882,7 +884,7 @@ public final class LoanProductDataValidator {
                     "Charge off behaviour is only supported for Progressive loans");
         }
 
-        validateIncomeCapitalization(transactionProcessingStrategyCode, element, baseDataValidator);
+        validateIncomeCapitalization(transactionProcessingStrategyCode, element, baseDataValidator, accountingRuleType);
 
         throwExceptionIfValidationWarningsExist(dataValidationErrors);
     }
@@ -1930,7 +1932,7 @@ public final class LoanProductDataValidator {
         validateRepaymentPeriodWithGraceSettings(numberOfRepayments, graceOnPrincipalPayment, graceOnInterestPayment,
                 graceOnInterestCharged, recurringMoratoriumOnPrincipalPeriods, baseDataValidator);
 
-        validateIncomeCapitalization(transactionProcessingStrategyCode, element, baseDataValidator);
+        validateIncomeCapitalization(transactionProcessingStrategyCode, element, baseDataValidator, accountingRuleType);
 
         throwExceptionIfValidationWarningsExist(dataValidationErrors);
     }
@@ -2671,7 +2673,7 @@ public final class LoanProductDataValidator {
     }
 
     private void validateIncomeCapitalization(String transactionProcessingStrategyCode, JsonElement element,
-            DataValidatorBuilder baseDataValidator) {
+            DataValidatorBuilder baseDataValidator, Integer accountingRuleType) {
         if (this.fromApiJsonHelper.parameterExists(LoanProductConstants.CAPITALIZED_INCOME_CALCULATION_TYPE_PARAM_NAME, element)) {
             final String capitalizedIncomeCalculationType = this.fromApiJsonHelper
                     .extractStringNamed(LoanProductConstants.CAPITALIZED_INCOME_CALCULATION_TYPE_PARAM_NAME, element);
@@ -2703,6 +2705,21 @@ public final class LoanProductDataValidator {
                 baseDataValidator.reset().parameter(LoanProductConstants.CAPITALIZED_INCOME_STRATEGY_PARAM_NAME)
                         .value(capitalizedIncomeStrategy).isOneOfEnumValues(LoanCapitalizedIncomeStrategy.class)
                         .cantBeBlankWhenParameterProvidedIs(LoanProductConstants.ENABLE_INCOME_CAPITALIZATION_PARAM_NAME, true);
+                // Accounting
+                if (AccountingValidations.isAccrualBasedAccounting(accountingRuleType)) {
+                    final Long deferredIncomeLiabilityAccountId = this.fromApiJsonHelper
+                            .extractLongNamed(LoanProductAccountingParams.DEFERRED_INCOME_LIABILITY.getValue(), element);
+                    baseDataValidator.reset().parameter(LoanProductAccountingParams.DEFERRED_INCOME_LIABILITY.getValue())
+                            .value(deferredIncomeLiabilityAccountId).notNull()
+                            .cantBeBlankWhenParameterProvidedIs(LoanProductConstants.ENABLE_INCOME_CAPITALIZATION_PARAM_NAME, true)
+                            .integerGreaterThanZero();
+                    final Long incomeFromDeferredIncomeAccountId = this.fromApiJsonHelper
+                            .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CAPITALIZATION.getValue(), element);
+                    baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CAPITALIZATION.getValue())
+                            .value(incomeFromDeferredIncomeAccountId).notNull()
+                            .cantBeBlankWhenParameterProvidedIs(LoanProductConstants.ENABLE_INCOME_CAPITALIZATION_PARAM_NAME, true)
+                            .integerGreaterThanZero();
+                }
             }
         } else if (this.fromApiJsonHelper.parameterExists(LoanProductConstants.ENABLE_INCOME_CAPITALIZATION_PARAM_NAME, element)) {
             Boolean enableIncomeCapitalization = this.fromApiJsonHelper

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

@@ -158,6 +158,7 @@ public abstract class BaseLoanIntegrationTest extends IntegrationTest {
     protected final Account writtenOffAccount = accountHelper.createExpenseAccount("writtenOffAccount");
     protected final Account goodwillExpenseAccount = accountHelper.createExpenseAccount("goodwillExpenseAccount");
     protected final Account goodwillIncomeAccount = accountHelper.createIncomeAccount("goodwillIncomeAccount");
+    protected final Account deferredIncomeLiabilityAccount = accountHelper.createLiabilityAccount("deferredIncomeLiabilityAccount");
     protected final LoanTransactionHelper loanTransactionHelper = new LoanTransactionHelper(requestSpec, responseSpec);
     protected JournalEntryHelper journalEntryHelper = new JournalEntryHelper(requestSpec, responseSpec);
     protected ClientHelper clientHelper = new ClientHelper(requestSpec, responseSpec);

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

@@ -44,7 +44,9 @@ public class LoanProductTest extends BaseLoanIntegrationTest {
             final PostLoanProductsResponse loanProductsResponse = loanProductHelper
                     .createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
                             .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
-                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION));
+                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                            .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                            .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue()));
 
             final GetLoanProductsProductIdResponse loanProductsProductIdResponse = loanProductHelper
                     .retrieveLoanProductById(loanProductsResponse.getResourceId());
@@ -80,7 +82,9 @@ public class LoanProductTest extends BaseLoanIntegrationTest {
             final PostLoanProductsResponse loanProductsResponse = loanProductHelper
                     .createLoanProduct(create4IProgressive().enableIncomeCapitalization(false)
                             .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
-                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION));
+                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                            .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                            .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue()));
 
             final GetLoanProductsProductIdResponse loanProductsProductIdResponse = loanProductHelper
                     .retrieveLoanProductById(loanProductsResponse.getResourceId());
@@ -114,7 +118,9 @@ public class LoanProductTest extends BaseLoanIntegrationTest {
             final PostLoanProductsResponse loanProductsResponse = loanProductHelper
                     .createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
                             .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
-                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION));
+                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                            .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                            .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue()));
 
             final GetLoanProductsProductIdResponse loanProductsProductIdResponse = loanProductHelper
                     .retrieveLoanProductById(loanProductsResponse.getResourceId());
@@ -125,9 +131,12 @@ public class LoanProductTest extends BaseLoanIntegrationTest {
             Assertions.assertNotNull(loanProductsProductIdResponse.getCapitalizedIncomeStrategy());
             Assertions.assertEquals(LoanCapitalizedIncomeStrategy.EQUAL_AMORTIZATION.getCode(),
                     loanProductsProductIdResponse.getCapitalizedIncomeStrategy().getCode());
+            Assertions.assertNotNull(loanProductsProductIdResponse.getAccountingMappings());
+            Assertions.assertEquals(feeIncomeAccount.getAccountID().longValue(),
+                    loanProductsProductIdResponse.getAccountingMappings().getIncomeFromCapitalizationAccount().getId());
 
-            loanProductHelper.updateLoanProductById(loanProductsResponse.getResourceId(),
+            loanProductHelper.updateLoanProductById(loanProductsResponse.getResourceId(), new PutLoanProductsProductIdRequest()
-                    new PutLoanProductsProductIdRequest().enableIncomeCapitalization(false));
+                    .enableIncomeCapitalization(false).incomeFromCapitalizationAccountId(interestIncomeAccount.getAccountID().longValue()));
 
             final GetLoanProductsProductIdResponse updatedLoanProductsProductIdResponse = loanProductHelper
                     .retrieveLoanProductById(loanProductsResponse.getResourceId());
@@ -138,6 +147,9 @@ public class LoanProductTest extends BaseLoanIntegrationTest {
             Assertions.assertNotNull(updatedLoanProductsProductIdResponse.getCapitalizedIncomeStrategy());
             Assertions.assertEquals(LoanCapitalizedIncomeStrategy.EQUAL_AMORTIZATION.getCode(),
                     updatedLoanProductsProductIdResponse.getCapitalizedIncomeStrategy().getCode());
+            Assertions.assertNotNull(updatedLoanProductsProductIdResponse.getAccountingMappings());
+            Assertions.assertEquals(interestIncomeAccount.getAccountID().longValue(),
+                    updatedLoanProductsProductIdResponse.getAccountingMappings().getIncomeFromCapitalizationAccount().getId());
         }
 
         @Test
@@ -147,21 +159,45 @@ public class LoanProductTest extends BaseLoanIntegrationTest {
                             () -> loanProductHelper.createLoanProduct(createOnePeriod30DaysPeriodicAccrualProduct(7.0)
                                     .enableIncomeCapitalization(true)
                                     .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
-                                    .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)));
+                                    .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                                    .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                                    .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue())));
         }
 
         @Test
         public void testIncomeCapitalizationEnabledCalculationTypeNotProvided() {
             Assertions.assertThrows(RuntimeException.class,
                     () -> loanProductHelper.createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
-                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)));
+                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                            .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                            .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue())));
         }
 
         @Test
         public void testIncomeCapitalizationEnabledStrategyNotProvided() {
             Assertions.assertThrows(RuntimeException.class,
                     () -> loanProductHelper.createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
-                            .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)));
+                            .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
+                            .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())
+                            .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue())));
+        }
+
+        @Test
+        public void testIncomeCapitalizationEnabledDeferredIncomeLiabilityNotProvided() {
+            Assertions.assertThrows(RuntimeException.class,
+                    () -> loanProductHelper.createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
+                            .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
+                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                            .incomeFromCapitalizationAccountId(feeIncomeAccount.getAccountID().longValue())));
+        }
+
+        @Test
+        public void testIncomeCapitalizationEnabledIncomeFromCapitalizationNotProvided() {
+            Assertions.assertThrows(RuntimeException.class,
+                    () -> loanProductHelper.createLoanProduct(create4IProgressive().enableIncomeCapitalization(true)
+                            .capitalizedIncomeCalculationType(PostLoanProductsRequest.CapitalizedIncomeCalculationTypeEnum.FLAT)
+                            .capitalizedIncomeStrategy(PostLoanProductsRequest.CapitalizedIncomeStrategyEnum.EQUAL_AMORTIZATION)
+                            .deferredIncomeLiabilityAccountId(deferredIncomeLiabilityAccount.getAccountID().longValue())));
         }
     }
 }