FINERACT-2312: Accruals added for savings accounts (#4885)

fineract-savings/src/main/java/org/apache/fineract/portfolio/savings/data/SavingsAccrualData.java

@@ -0,0 +1,45 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.savings.data;
+
+import java.time.LocalDate;
+import lombok.Data;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.infrastructure.core.data.EnumOptionData;
+import org.apache.fineract.portfolio.savings.DepositAccountType;
+import org.apache.fineract.portfolio.savings.service.SavingsEnumerations;
+
+@Data
+@RequiredArgsConstructor
+public class SavingsAccrualData {
+
+    private final Long id;
+    private final String accountNo;
+    private final LocalDate accruedTill;
+    private final Boolean isTypeInterestReceivable;
+    private final Boolean isAllowOverdraft;
+    private final Integer depositType;
+
+    public DepositAccountType getDepositType() {
+        final EnumOptionData depositType = SavingsEnumerations.depositType(this.depositType);
+        DepositAccountType depositAccountType = DepositAccountType.fromInt(depositType.getId().intValue());
+        return depositAccountType;
+    }
+
+}

fineract-savings/src/main/java/org/apache/fineract/portfolio/savings/domain/SavingsAccount.java

@@ -71,6 +71,7 @@ import java.util.Locale;
 import java.util.Map;
 import java.util.Set;
 import java.util.UUID;
+import java.util.stream.Collectors;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.fineract.infrastructure.configuration.domain.ConfigurationDomainService;
 import org.apache.fineract.infrastructure.configuration.service.TemporaryConfigurationServiceContainer;
@@ -337,6 +338,9 @@ public class SavingsAccount extends AbstractAuditableWithUTCDateTimeCustom<Long>
     @JoinColumn(name = "tax_group_id")
     private TaxGroup taxGroup;
 
+    @Column(name = "accrued_till_date")
+    private LocalDate accruedTillDate;
+
     @Column(name = "total_savings_amount_on_hold", scale = 6, precision = 19, nullable = true)
     private BigDecimal savingsOnHoldAmount;
     @OneToMany(cascade = CascadeType.ALL, mappedBy = "account", orphanRemoval = true, fetch = FetchType.LAZY)
@@ -926,6 +930,10 @@ public class SavingsAccount extends AbstractAuditableWithUTCDateTimeCustom<Long>
         return this.nominalAnnualInterestRateOverdraft.divide(BigDecimal.valueOf(100L), mc);
     }
 
+    public BigDecimal getEffectiveInterestRateAsFractionAccrual(final MathContext mc, final LocalDate upToInterestCalculationDate) {
+        return this.nominalAnnualInterestRate.divide(BigDecimal.valueOf(100L), mc);
+    }
+
     @SuppressWarnings("unused")
     protected BigDecimal getEffectiveInterestRateAsFraction(final MathContext mc, final LocalDate upToInterestCalculationDate) {
         return this.nominalAnnualInterestRate.divide(BigDecimal.valueOf(100L), mc);
@@ -939,6 +947,11 @@ public class SavingsAccount extends AbstractAuditableWithUTCDateTimeCustom<Long>
         return isAllowOverdraft() && !MathUtil.isEmpty(getOverdraftLimit()) && !MathUtil.isEmpty(nominalAnnualInterestRateOverdraft);
     }
 
+    public List<SavingsAccountTransaction> retrieveOrderedAccrualTransactions() {
+        return retrieveListOfTransactions().stream().filter(SavingsAccountTransaction::isAccrual)
+                .sorted(new SavingsAccountTransactionComparator()).collect(Collectors.toList());
+    }
+
     protected List<SavingsAccountTransaction> retreiveOrderedNonInterestPostingTransactions() {
         final List<SavingsAccountTransaction> listOfTransactionsSorted = retrieveListOfTransactions();
 
@@ -3841,10 +3854,21 @@ public class SavingsAccount extends AbstractAuditableWithUTCDateTimeCustom<Long>
         return this.withHoldTax;
     }
 
+    public void setAccruedTillDate(LocalDate accruedTillDate) {
+        this.accruedTillDate = accruedTillDate;
+    }
+
     public List<SavingsAccountTransactionDetailsForPostingPeriod> toSavingsAccountTransactionDetailsForPostingPeriodList(
             List<SavingsAccountTransaction> transactions) {
         return transactions.stream()
                 .map(transaction -> transaction.toSavingsAccountTransactionDetailsForPostingPeriod(this.currency, this.allowOverdraft))
                 .toList();
     }
+
+    public List<SavingsAccountTransactionDetailsForPostingPeriod> toSavingsAccountTransactionDetailsForPostingPeriodList() {
+        return retreiveOrderedNonInterestPostingTransactions().stream()
+                .map(transaction -> transaction.toSavingsAccountTransactionDetailsForPostingPeriod(this.currency, this.allowOverdraft))
+                .toList();
+    }
+
 }

fineract-savings/src/main/java/org/apache/fineract/portfolio/savings/domain/SavingsAccountRepository.java

@@ -19,8 +19,10 @@
 package org.apache.fineract.portfolio.savings.domain;
 
 import jakarta.persistence.LockModeType;
+import java.time.LocalDate;
 import java.util.List;
 import org.apache.fineract.infrastructure.core.domain.ExternalId;
+import org.apache.fineract.portfolio.savings.data.SavingsAccrualData;
 import org.springframework.data.domain.Page;
 import org.springframework.data.domain.Pageable;
 import org.springframework.data.jpa.repository.JpaRepository;
@@ -70,4 +72,26 @@ public interface SavingsAccountRepository extends JpaRepository<SavingsAccount,
 
     @Query("SELECT sa.id FROM SavingsAccount sa WHERE sa.externalId = :externalId")
     Long findIdByExternalId(@Param("externalId") ExternalId externalId);
+
+    @Query("""
+            SELECT new org.apache.fineract.portfolio.savings.data.SavingsAccrualData(
+                savings.id,
+                savings.accountNumber,
+                savings.accruedTillDate,
+                CASE WHEN apm.financialAccountType = 18 THEN TRUE ELSE FALSE END,
+                msp.allowOverdraft,
+                savings.depositType
+            )
+            FROM SavingsAccount savings
+            LEFT JOIN SavingsProduct msp ON msp = savings.product
+            LEFT JOIN ProductToGLAccountMapping apm ON apm.productId = msp.id and (apm.financialAccountType = 18 or apm.financialAccountType IS NULL)
+            WHERE savings.status = :status
+              AND (savings.nominalAnnualInterestRate IS NOT NULL AND savings.nominalAnnualInterestRate > 0)
+              AND msp.accountingRule = :accountingRule
+              AND ( savings.closedOnDate <= :tillDate OR savings.closedOnDate IS NULL)
+              AND ( savings.accruedTillDate <= :tillDate OR savings.accruedTillDate IS NULL )
+            ORDER BY savings.id
+            """)
+    List<SavingsAccrualData> findAccrualData(@Param("tillDate") LocalDate tillDate, @Param("savingsId") Long savingsId,
+            @Param("status") Integer status, @Param("accountingRule") Integer accountingRule);
 }

fineract-savings/src/main/java/org/apache/fineract/portfolio/savings/domain/SavingsAccountRepositoryWrapper.java

@@ -22,6 +22,7 @@ import java.time.LocalDate;
 import java.util.List;
 import org.apache.fineract.infrastructure.core.domain.ExternalId;
 import org.apache.fineract.portfolio.savings.DepositAccountType;
+import org.apache.fineract.portfolio.savings.data.SavingsAccrualData;
 import org.apache.fineract.portfolio.savings.exception.SavingsAccountNotFoundException;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.data.domain.Page;
@@ -179,4 +180,10 @@ public class SavingsAccountRepositoryWrapper {
     public Long findIdByExternalId(final ExternalId externalId) {
         return this.repository.findIdByExternalId(externalId);
     }
+
+    @Transactional(readOnly = true)
+    public List<SavingsAccrualData> findAccrualData(final LocalDate tillDate, final Long savingsId, final Integer status,
+            final Integer accountingRule) {
+        return this.repository.findAccrualData(tillDate, savingsId, status, accountingRule);
+    }
 }

fineract-savings/src/main/java/org/apache/fineract/portfolio/savings/domain/SavingsAccountTransaction.java

@@ -198,6 +198,14 @@ public final class SavingsAccountTransaction extends AbstractAuditableWithUTCDat
                 date, amount, isReversed, isManualTransaction, lienTransaction, refNo);
     }
 
+    public static SavingsAccountTransaction accrual(final SavingsAccount savingsAccount, final Office office, final LocalDate date,
+            final Money amount, final boolean isManualTransaction, final String refNo) {
+        final boolean isReversed = false;
+        final Boolean lienTransaction = false;
+        return new SavingsAccountTransaction(savingsAccount, office, SavingsAccountTransactionType.ACCRUAL.getValue(), date, amount,
+                isReversed, isManualTransaction, lienTransaction, refNo);
+    }
+
     public static SavingsAccountTransaction interestPosting(final SavingsAccount savingsAccount, final Office office, final LocalDate date,
             final Money amount, final boolean isManualTransaction) {
         final boolean isReversed = false;
@@ -415,7 +423,7 @@ public final class SavingsAccountTransaction extends AbstractAuditableWithUTCDat
         return Money.of(currency, this.overdraftAmount);
     }
 
-    void setOverdraftAmount(Money overdraftAmount) {
+    public void setOverdraftAmount(Money overdraftAmount) {
         this.overdraftAmount = overdraftAmount == null ? null : overdraftAmount.getAmount();
     }
 
@@ -511,6 +519,10 @@ public final class SavingsAccountTransaction extends AbstractAuditableWithUTCDat
         return this.isDeposit() || this.isWithdrawal() || this.isChargeTransaction() || this.isDividendPayout() || this.isInterestPosting();
     }
 
+    public boolean isAccrual() {
+        return getTransactionType().isAccrual();
+    }
+
     public boolean isInterestPostingAndNotReversed() {
         return getTransactionType().isInterestPosting() && isNotReversed();
     }

fineract-savings/src/main/java/org/apache/fineract/portfolio/savings/service/SavingsAccountReadPlatformService.java

@@ -27,6 +27,8 @@ import org.apache.fineract.infrastructure.core.service.SearchParameters;
 import org.apache.fineract.portfolio.savings.DepositAccountType;
 import org.apache.fineract.portfolio.savings.data.SavingsAccountData;
 import org.apache.fineract.portfolio.savings.data.SavingsAccountTransactionData;
+import org.apache.fineract.portfolio.savings.data.SavingsAccrualData;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccount;
 
 public interface SavingsAccountReadPlatformService {
 
@@ -69,4 +71,6 @@ public interface SavingsAccountReadPlatformService {
     List<SavingsAccountTransactionData> retrieveAllTransactionData(List<String> refNo);
 
     Long retrieveAccountIdByExternalId(ExternalId externalId);
+
+    List<SavingsAccrualData> retrievePeriodicAccrualData(LocalDate tillDate, SavingsAccount savings);
 }

fineract-savings/src/main/resources/db/changelog/tenant/module/savings/parts/module-changelog-master.xml

@@ -23,4 +23,7 @@
   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">
   <!-- Sequence is starting from 2000 to make it easier to move existing liquibase changesets here -->
+  <include file="parts/2001_add_savings_accrual_job.xml" relativeToChangelogFile="true" />
+  <include file="parts/2002_add_savings_accrual_permission.xml" relativeToChangelogFile="true" />
+  <include file="parts/2003_add_accrued_till_date_to_savings_account.xml" relativeToChangelogFile="true" />
 </databaseChangeLog>

fineract-savings/src/main/resources/db/changelog/tenant/module/savings/parts/parts/2001_add_savings_accrual_job.xml

@@ -0,0 +1,46 @@
+<?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 author="fineract" id="1">
+        <insert tableName="job">
+            <column name="name" value="Add Accrual Transactions For Savings"/>
+            <column name="display_name" value="Add Accrual Transactions For Savings"/>
+            <column name="cron_expression" value="0 1 0 1/1 * ? *"/>
+            <column name="create_time" valueDate="${current_datetime}"/>
+            <column name="task_priority" valueNumeric="5"/>
+            <column name="group_name"/>
+            <column name="previous_run_start_time"/>
+            <column name="job_key" value="Add Accrual Transactions For Savings _ DEFAULT"/>
+            <column name="initializing_errorlog"/>
+            <column name="is_active" valueBoolean="false"/>
+            <column name="currently_running" valueBoolean="false"/>
+            <column name="updates_allowed" valueBoolean="true"/>
+            <column name="scheduler_group" valueNumeric="0"/>
+            <column name="is_misfired" valueBoolean="false"/>
+            <column name="node_id" valueNumeric="1"/>
+            <column name="is_mismatched_job" valueBoolean="true"/>
+            <column name="short_name" value="ADD_ATFS"/>
+        </insert>
+    </changeSet>
+</databaseChangeLog>

fineract-savings/src/main/resources/db/changelog/tenant/module/savings/parts/parts/2002_add_savings_accrual_permission.xml

@@ -0,0 +1,34 @@
+<?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 author="fineract" id="1">
+        <insert tableName="m_permission">
+            <column name="grouping" value="accounting"/>
+            <column name="code" value="EXECUTEFORSAVINGS"/>
+            <column name="entity_name" value="PERIODICACCRUALACCOUNTINGFORSAVINGS"/>
+            <column name="action_name" value="EXECUTE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+    </changeSet>
+</databaseChangeLog>

fineract-savings/src/main/resources/db/changelog/tenant/module/savings/parts/parts/2003_add_accrued_till_date_to_savings_account.xml

@@ -0,0 +1,31 @@
+<?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 author="fineract" id="1">
+        <addColumn tableName="m_savings_account">
+            <column name="accrued_till_date" type="DATE" defaultValueComputed="NULL" />
+        </addColumn>
+    </changeSet>
+
+</databaseChangeLog>