FINERACT-1806: Advanced accounting - Charge-off reason

fineract-accounting/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/domain/ProductToGLAccountMappingRepository.java

@@ -67,7 +67,7 @@ public interface ProductToGLAccountMappingRepository
             @Param("productType") int productType);
 
     @Query("select mapping from ProductToGLAccountMapping mapping where mapping.chargeOffReason.id =:chargeOffReasonId")
-    ProductToGLAccountMapping findChargeOffReasonMappingById(@Param("chargeOffReasonId") Integer chargeOffReasonId);
+    ProductToGLAccountMapping findChargeOffReasonMappingById(@Param("chargeOffReasonId") Long chargeOffReasonId);
 
     @Query("select mapping from ProductToGLAccountMapping mapping where mapping.productId =:productId AND mapping.productType =:productType AND mapping.charge IS NULL AND mapping.paymentType IS NULL AND mapping.chargeOffReason IS NULL")
     List<ProductToGLAccountMapping> findAllRegularMappings(@Param("productId") Long productId, @Param("productType") Integer productType);

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java

@@ -2190,13 +2190,9 @@ public class Loan extends AbstractAuditableWithUTCDateTimeCustom<Long> {
             boolean isBeforeChargeOffDate) {
         final Map<String, Object> accountingBridgeDataChargeOff = new LinkedHashMap<>(
                 getAccountingBridgeDataGenericAttributes(currencyCode, isAccountTransfer));
-        if (isBeforeChargeOffDate) {
+        accountingBridgeDataChargeOff.put("isChargeOff", !isBeforeChargeOffDate && isChargedOff());
-            accountingBridgeDataChargeOff.put("isChargeOff", false);
+        accountingBridgeDataChargeOff.put("isFraud", isFraud());
-            accountingBridgeDataChargeOff.put("isFraud", isFraud());
+        accountingBridgeDataChargeOff.put("chargeOffReasonCodeValue", fetchChargeOffReasonId());
-        } else {
-            accountingBridgeDataChargeOff.put("isChargeOff", isChargedOff());
-            accountingBridgeDataChargeOff.put("isFraud", isFraud());
-        }
         return accountingBridgeDataChargeOff;
     }
 
@@ -2274,6 +2270,8 @@ public class Loan extends AbstractAuditableWithUTCDateTimeCustom<Long> {
         accountingBridgeData.put("periodicAccrualBasedAccountingEnabled", isPeriodicAccrualAccountingEnabledOnLoanProduct());
         accountingBridgeData.put("isAccountTransfer", isAccountTransfer);
         accountingBridgeData.put("isChargeOff", isChargedOff());
+        accountingBridgeData.put("chargeOffReasonCodeValue", fetchChargeOffReasonId());
+
         accountingBridgeData.put("isFraud", isFraud());
 
         final List<Map<String, Object>> newLoanTransactions = new ArrayList<>();
@@ -2290,6 +2288,10 @@ public class Loan extends AbstractAuditableWithUTCDateTimeCustom<Long> {
         return accountingBridgeData;
     }
 
+    private Long fetchChargeOffReasonId() {
+        return isChargedOff() && getChargeOffReason() != null ? getChargeOffReason().getId() : null;
+    }
+
     public Money getReceivableInterest(final LocalDate tillDate) {
         Money receivableInterest = Money.zero(getCurrency());
         for (final LoanTransaction transaction : this.loanTransactions) {

fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java

@@ -45,5 +45,5 @@ public class LoanDTO {
     private boolean markedAsChargeOff;
     @Setter
     private boolean markedAsFraud;
-    private Integer chargeOffReasonCodeValue;
+    private Long chargeOffReasonCodeValue;
 }

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

@@ -112,7 +112,7 @@ public class AccountingProcessorHelper {
         boolean isAccountTransfer = (Boolean) accountingBridgeData.get("isAccountTransfer");
         boolean isLoanMarkedAsChargeOff = (Boolean) accountingBridgeData.get("isChargeOff");
         boolean isLoanMarkedAsFraud = (Boolean) accountingBridgeData.get("isFraud");
-        final Integer chargeOffReasonCodeValue = (Integer) accountingBridgeData.get("chargeOffReasonCodeValue");
+        final Long chargeOffReasonCodeValue = (Long) accountingBridgeData.get("chargeOffReasonCodeValue");
 
         @SuppressWarnings("unchecked")
         final List<Map<String, Object>> newTransactionsMap = (List<Map<String, Object>>) accountingBridgeData.get("newLoanTransactions");
@@ -177,7 +177,7 @@ public class AccountingProcessorHelper {
                 chargeOffReasonCodeValue);
     }
 
-    public ProductToGLAccountMapping getChargeOffMappingByCodeValue(Integer chargeOffReasonCodeValue) {
+    public ProductToGLAccountMapping getChargeOffMappingByCodeValue(Long chargeOffReasonCodeValue) {
         return accountMappingRepository.findChargeOffReasonMappingById(chargeOffReasonCodeValue);
     }
 

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

@@ -230,7 +230,7 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
         GLAccountBalanceHolder glAccountBalanceHolder = new GLAccountBalanceHolder();
 
         // need to fetch if there are account mappings (always one)
-        Integer chargeOffReasonCodeValue = loanDTO.getChargeOffReasonCodeValue();
+        Long chargeOffReasonCodeValue = loanDTO.getChargeOffReasonCodeValue();
 
         ProductToGLAccountMapping mapping = chargeOffReasonCodeValue != null
                 ? helper.getChargeOffMappingByCodeValue(chargeOffReasonCodeValue)

fineract-provider/src/main/java/org/apache/fineract/infrastructure/codes/api/CodeValuesApiResourceSwagger.java

@@ -72,6 +72,8 @@ final class CodeValuesApiResourceSwagger {
 
         @Schema(example = "4")
         public Long resourceId;
+        @Schema(example = "4")
+        public Long subResourceId;
     }
 
     @Schema(description = "PutCodeValuesDataRequest")

fineract-provider/src/test/java/org/apache/fineract/accounting/journalentry/CreateJournalEntriesForChargeOffLoanTest.java

@@ -48,7 +48,7 @@ import org.mockito.junit.jupiter.MockitoExtension;
 @ExtendWith(MockitoExtension.class)
 class CreateJournalEntriesForChargeOffLoanTest {
 
-    private static final Integer chargeOffReasons = 15;
+    private static final Long chargeOffReasons = 15L;
 
     @Mock
     private AccountingProcessorHelper helper;

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

@@ -159,6 +159,7 @@ public abstract class BaseLoanIntegrationTest {
     protected BusinessDateHelper businessDateHelper = new BusinessDateHelper();
     protected DateTimeFormatter dateTimeFormatter = DateTimeFormatter.ofPattern(DATETIME_PATTERN);
     protected GlobalConfigurationHelper globalConfigurationHelper = new GlobalConfigurationHelper();
+    protected final CodeHelper codeHelper = new CodeHelper();
 
     protected static void validateRepaymentPeriod(GetLoansLoanIdResponse loanDetails, Integer index, LocalDate dueDate, double principalDue,
             double principalPaid, double principalOutstanding, double paidInAdvance, double paidLate) {

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

@@ -26,12 +26,21 @@ import io.restassured.builder.ResponseSpecBuilder;
 import io.restassured.http.ContentType;
 import io.restassured.specification.RequestSpecification;
 import io.restassured.specification.ResponseSpecification;
+import java.math.BigDecimal;
 import java.time.LocalDate;
 import java.time.format.DateTimeFormatter;
 import java.time.format.DateTimeFormatterBuilder;
+import java.util.Collections;
 import java.util.List;
 import java.util.UUID;
+import org.apache.fineract.client.models.AllowAttributeOverrides;
+import org.apache.fineract.client.models.GetCodesResponse;
 import org.apache.fineract.client.models.GetLoansLoanIdResponse;
+import org.apache.fineract.client.models.PostChargeOffReasonToExpenseAccountMappings;
+import org.apache.fineract.client.models.PostCodeValueDataResponse;
+import org.apache.fineract.client.models.PostCodeValuesDataRequest;
+import org.apache.fineract.client.models.PostLoanProductsRequest;
+import org.apache.fineract.client.models.PostLoanProductsResponse;
 import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdRequest;
 import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdResponse;
 import org.apache.fineract.client.models.PostLoansLoanIdTransactionsRequest;
@@ -54,6 +63,7 @@ import org.apache.fineract.integrationtests.common.loans.LoanProductTestBuilder;
 import org.apache.fineract.integrationtests.common.loans.LoanTransactionHelper;
 import org.apache.fineract.integrationtests.common.system.CodeHelper;
 import org.apache.fineract.integrationtests.inlinecob.InlineLoanCOBHelper;
+import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleType;
 import org.junit.jupiter.api.BeforeEach;
 import org.junit.jupiter.api.Test;
 
@@ -789,6 +799,125 @@ public class LoanChargeOffAccountingTest extends BaseLoanIntegrationTest {
         }
     }
 
+    @Test
+    public void advancedAccountingForChargeOff() {
+        runAt("02 January 2023", () -> {
+            final Account chargeOffDelinquentExpenseAccount = accountHelper
+                    .createExpenseAccount("delinquent_expense_for_charge_off_reason");
+            GetCodesResponse chargeOffReasonCode = fetchChargeOffReasonCode();
+            PostCodeValueDataResponse chargeOffReason = codeHelper.createCodeValue(chargeOffReasonCode.getId(),
+                    new PostCodeValuesDataRequest().name(Utils.uniqueRandomStringGenerator("DELINQUENT_", 6)).isActive(true).position(10));
+            Long clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId();
+            PostLoanProductsResponse productsResponse = createLoanProductWithAdvancedChargeOffAccounting(chargeOffReason,
+                    chargeOffDelinquentExpenseAccount);
+            // Apply and Approve Loan
+            Long loanId = applyAndApproveLoan(clientId, productsResponse.getResourceId(), "01 January 2023", 1000.0, 1);
+            // Disburse Loan
+            disburseLoan(loanId, BigDecimal.valueOf(1000.00), "01 January 2023");
+
+            PostLoansLoanIdTransactionsResponse chargeOffTransaction = this.loanTransactionHelper.chargeOffLoan(loanId,
+                    new PostLoansLoanIdTransactionsRequest().transactionDate("02 January 2023").locale("en").dateFormat("dd MMMM yyyy")
+                            .chargeOffReasonId(chargeOffReason.getSubResourceId()));
+            // verify journal entries
+            verifyTRJournalEntries(chargeOffTransaction.getResourceId(), journalEntry(1000.0, loansReceivableAccount, "CREDIT"), //
+                    journalEntry(1000.0, chargeOffDelinquentExpenseAccount, "DEBIT"));
+        });
+    }
+
+    private PostLoanProductsResponse createLoanProductWithAdvancedChargeOffAccounting(PostCodeValueDataResponse chargeOffReason,
+            Account chargeOffDelinquentExpenseAccount) {
+        return this.loanTransactionHelper.createLoanProduct(new PostLoanProductsRequest()
+                .name(Utils.uniqueRandomStringGenerator("LOAN_PRODUCT_", 6))//
+                .shortName(Utils.uniqueRandomStringGenerator("", 4))//
+                .description("Loan Product Description")//
+                .includeInBorrowerCycle(false)//
+                .currencyCode("USD")//
+                .digitsAfterDecimal(2)//
+                .inMultiplesOf(0)//
+                .installmentAmountInMultiplesOf(1)//
+                .useBorrowerCycle(false)//
+                .minPrincipal(100.0)//
+                .principal(1000.0)//
+                .maxPrincipal(100000.0)//
+                .minNumberOfRepayments(1)//
+                .numberOfRepayments(1)//
+                .maxNumberOfRepayments(30)//
+                .isLinkedToFloatingInterestRates(false)//
+                .minInterestRatePerPeriod((double) 0)//
+                .interestRatePerPeriod(0.0)//
+                .maxInterestRatePerPeriod((double) 100)//
+                .interestRateFrequencyType(2)//
+                .repaymentEvery(30)//
+                .repaymentFrequencyType(0L)//
+                .amortizationType(1)//
+                .interestType(0)//
+                .isEqualAmortization(false)//
+                .interestCalculationPeriodType(1)//
+                .transactionProcessingStrategyCode(
+                        LoanProductTestBuilder.DUE_PENALTY_FEE_INTEREST_PRINCIPAL_IN_ADVANCE_PRINCIPAL_PENALTY_FEE_INTEREST_STRATEGY)//
+                .loanScheduleType(LoanScheduleType.CUMULATIVE.toString()) //
+                .daysInYearType(1)//
+                .daysInMonthType(1)//
+                .canDefineInstallmentAmount(true)//
+                .graceOnArrearsAgeing(3)//
+                .overdueDaysForNPA(179)//
+                .accountMovesOutOfNPAOnlyOnArrearsCompletion(false)//
+                .principalThresholdForLastInstallment(50)//
+                .allowVariableInstallments(false)//
+                .canUseForTopup(false)//
+                .isInterestRecalculationEnabled(false)//
+                .holdGuaranteeFunds(false)//
+                .multiDisburseLoan(true)//
+                .allowAttributeOverrides(new AllowAttributeOverrides()//
+                        .amortizationType(true)//
+                        .interestType(true)//
+                        .transactionProcessingStrategyCode(true)//
+                        .interestCalculationPeriodType(true)//
+                        .inArrearsTolerance(true)//
+                        .repaymentEvery(true)//
+                        .graceOnPrincipalAndInterestPayment(true)//
+                        .graceOnArrearsAgeing(true))//
+                .allowPartialPeriodInterestCalcualtion(true)//
+                .maxTrancheCount(10)//
+                .outstandingLoanBalance(10000.0)//
+                .charges(Collections.emptyList())//
+                .accountingRule(3)//
+                .fundSourceAccountId(fundSource.getAccountID().longValue())//
+                .loanPortfolioAccountId(loansReceivableAccount.getAccountID().longValue())//
+                .transfersInSuspenseAccountId(suspenseAccount.getAccountID().longValue())//
+                .interestOnLoanAccountId(interestIncomeAccount.getAccountID().longValue())//
+                .incomeFromFeeAccountId(feeIncomeAccount.getAccountID().longValue())//
+                .incomeFromPenaltyAccountId(penaltyIncomeAccount.getAccountID().longValue())//
+                .incomeFromRecoveryAccountId(recoveriesAccount.getAccountID().longValue())//
+                .writeOffAccountId(writtenOffAccount.getAccountID().longValue())//
+                .overpaymentLiabilityAccountId(overpaymentAccount.getAccountID().longValue())//
+                .receivableInterestAccountId(interestReceivableAccount.getAccountID().longValue())//
+                .receivableFeeAccountId(feeReceivableAccount.getAccountID().longValue())//
+                .receivablePenaltyAccountId(penaltyReceivableAccount.getAccountID().longValue())//
+                .goodwillCreditAccountId(goodwillExpenseAccount.getAccountID().longValue())//
+                .incomeFromGoodwillCreditInterestAccountId(interestIncomeChargeOffAccount.getAccountID().longValue())//
+                .incomeFromGoodwillCreditFeesAccountId(feeChargeOffAccount.getAccountID().longValue())//
+                .incomeFromGoodwillCreditPenaltyAccountId(feeChargeOffAccount.getAccountID().longValue())//
+                .incomeFromChargeOffInterestAccountId(interestIncomeChargeOffAccount.getAccountID().longValue())//
+                .incomeFromChargeOffFeesAccountId(feeChargeOffAccount.getAccountID().longValue())//
+                .incomeFromChargeOffPenaltyAccountId(penaltyChargeOffAccount.getAccountID().longValue())//
+                .chargeOffExpenseAccountId(chargeOffExpenseAccount.getAccountID().longValue())//
+                .chargeOffFraudExpenseAccountId(chargeOffFraudExpenseAccount.getAccountID().longValue())//
+                .addChargeOffReasonToExpenseAccountMappingsItem(
+                        new PostChargeOffReasonToExpenseAccountMappings().chargeOffReasonCodeValueId(chargeOffReason.getSubResourceId())
+                                .expenseAccountId(chargeOffDelinquentExpenseAccount.getAccountID().longValue()))
+                .dateFormat(DATETIME_PATTERN)//
+                .locale("en_GB")//
+                .disallowExpectedDisbursements(true)//
+                .allowApprovedDisbursedAmountsOverApplied(true)//
+                .overAppliedCalculationType("percentage")//
+                .overAppliedNumber(50));
+    }
+
+    private GetCodesResponse fetchChargeOffReasonCode() {
+        return codeHelper.retrieveCodes().stream().filter(c -> "ChargeOffReasons".equals(c.getName())).findFirst().orElseThrow();
+    }
+
     private Integer createLoanAccount(final Integer clientID, final Integer loanProductID, final String externalId) {
 
         String loanApplicationJSON = new LoanApplicationTestBuilder().withPrincipal("1000").withLoanTermFrequency("1")

integration-tests/src/test/java/org/apache/fineract/integrationtests/common/system/CodeHelper.java

@@ -27,19 +27,19 @@ import io.restassured.specification.ResponseSpecification;
 import java.util.ArrayList;
 import java.util.HashMap;
 import java.util.List;
+import org.apache.fineract.client.models.GetCodesResponse;
+import org.apache.fineract.client.models.PostCodeValueDataResponse;
+import org.apache.fineract.client.models.PostCodeValuesDataRequest;
+import org.apache.fineract.integrationtests.client.IntegrationTest;
 import org.apache.fineract.integrationtests.common.Utils;
 
-public final class CodeHelper {
+public final class CodeHelper extends IntegrationTest {
 
     private static final String COUNTRY_CODE_NAME = "COUNTRY";
     private static final String STATE_CODE_NAME = "STATE";
     private static final String ADDRESS_TYPE_CODE_NAME = "ADDRESS_TYPE";
     private static final String CHARGE_OFF_REASONS_CODE_NAME = "ChargeOffReasons";
 
-    private CodeHelper() {
-
-    }
-
     public static final String CODE_ID_ATTRIBUTE_NAME = "id";
     public static final String RESPONSE_ID_ATTRIBUTE_NAME = "resourceId";
     public static final String SUBRESPONSE_ID_ATTRIBUTE_NAME = "subResourceId";
@@ -280,4 +280,11 @@ public final class CodeHelper {
                 getTestCodeValueAsJSON(codeValueName, description, position), jsonAttributeToGetback);
     }
 
+    public PostCodeValueDataResponse createCodeValue(Long codeId, PostCodeValuesDataRequest request) {
+        return ok(fineract().codeValues.createCodeValue(codeId, request));
+    }
+
+    public List<GetCodesResponse> retrieveCodes() {
+        return ok(fineract().codes.retrieveCodes());
+    }
 }