moneyfy/backend/app/services/reports.py

"""Auswertungen. In dieser Phase die Monatsübersicht."""

from dataclasses import dataclass, field
from datetime import date
from decimal import Decimal

from sqlalchemy import select
from sqlalchemy.ext.asyncio import AsyncSession

from app.core.clock import add_months, month_end, month_start
from app.models import Category, Transaction
from app.models.enums import EntryKind, OccurrenceStatus
from app.services.occurrences import due_items, load_recurrences
from app.services.recurrence import monthly_reserve

ZERO = Decimal("0.00")


@dataclass(frozen=True, slots=True)
class Totals:
    """Einnahmen, Ausgaben und Saldo einer Sicht."""

    income: Decimal = ZERO
    expenses: Decimal = ZERO

    @property
    def balance(self) -> Decimal:
        return self.income - self.expenses


@dataclass(slots=True)
class MonthReport:
    """Kennzahlen eines Monats."""

    month: date
    planned: Totals
    actual: Totals
    previous_planned: Totals
    previous_actual: Totals
    fixed_costs: Decimal = ZERO
    variable_costs: Decimal = ZERO
    reserves: Decimal = ZERO
    confirmed_count: int = 0
    open_count: int = 0
    skipped_count: int = 0
    categories: dict[int, Decimal] = field(default_factory=dict)

    @property
    def available_after_fixed(self) -> Decimal:
        """Einkünfte abzüglich Fixkosten und Rücklagen – die große Kennzahl im Dashboard."""
        return self.planned.income - self.fixed_costs - self.reserves

    @property
    def income_delta(self) -> Decimal:
        return self.planned.income - self.previous_planned.income

    @property
    def expenses_delta(self) -> Decimal:
        return self.planned.expenses - self.previous_planned.expenses

    @property
    def balance_delta(self) -> Decimal:
        return self.planned.balance - self.previous_planned.balance


async def _fixed_cost_map(session: AsyncSession) -> dict[int, bool]:
    """Kategorie-ID -> ist Fixkostenkategorie."""
    rows = await session.execute(select(Category.id, Category.is_fixed_cost))
    return dict(rows.all())


async def _month_totals(
    session: AsyncSession, month: date, fixed_costs: dict[int, bool]
) -> tuple[Totals, Totals, Decimal, Decimal, dict[int, int], dict[int, Decimal]]:
    """Rechnet einen Monat aus Fälligkeiten und Buchungen zusammen."""
    start = month_start(month)
    end = month_end(month)

    planned_income = planned_expenses = ZERO
    actual_income = actual_expenses = ZERO
    fixed = variable = ZERO
    counts = {"confirmed": 0, "open": 0, "skipped": 0}
    per_category: dict[int, Decimal] = {}

    for item in await due_items(session, start, end):
        planned = item.planned
        if planned.status is OccurrenceStatus.SKIPPED:
            counts["skipped"] += 1
            continue
        if planned.status is OccurrenceStatus.CONFIRMED:
            counts["confirmed"] += 1
        else:
            counts["open"] += 1

        if planned.kind is EntryKind.INCOME:
            planned_income += planned.amount
            if planned.status is OccurrenceStatus.CONFIRMED:
                actual_income += planned.effective_amount
            continue

        planned_expenses += planned.amount
        if planned.status is OccurrenceStatus.CONFIRMED:
            actual_expenses += planned.effective_amount
        # Für die Fix/Variabel-Aufteilung zählt der beste bekannte Wert.
        betrag = planned.effective_amount
        if fixed_costs.get(item.recurrence.category_id, False):
            fixed += betrag
        else:
            variable += betrag
        per_category[item.recurrence.category_id] = (
            per_category.get(item.recurrence.category_id, ZERO) + betrag
        )

    # Einmalige Buchungen sind immer Ist und zugleich Teil des Plans.
    stmt = select(Transaction).where(
        Transaction.booking_date >= start, Transaction.booking_date <= end
    )
    for transaction in (await session.execute(stmt)).scalars():
        if transaction.kind is EntryKind.INCOME:
            planned_income += transaction.amount
            actual_income += transaction.amount
            continue
        planned_expenses += transaction.amount
        actual_expenses += transaction.amount
        if fixed_costs.get(transaction.category_id, False):
            fixed += transaction.amount
        else:
            variable += transaction.amount
        per_category[transaction.category_id] = (
            per_category.get(transaction.category_id, ZERO) + transaction.amount
        )

    return (
        Totals(income=planned_income, expenses=planned_expenses),
        Totals(income=actual_income, expenses=actual_expenses),
        fixed,
        variable,
        counts,
        per_category,
    )


async def _reserve_total(session: AsyncSession, month: date) -> Decimal:
    """Summe der monatlichen Rücklagen aller Posten mit aktivierter Rücklagenbildung."""
    total = ZERO
    for recurrence in await load_recurrences(session):
        if recurrence.reserve_enabled:
            total += monthly_reserve(
                recurrence, month_start(month), amount_versions=recurrence.amount_versions
            )
    return total


async def month_report(session: AsyncSession, month: date) -> MonthReport:
    """Monatsübersicht inklusive Vergleich zum Vormonat."""
    fixed_costs = await _fixed_cost_map(session)
    current = month_start(month)
    previous = add_months(current, -1)

    planned, actual, fixed, variable, counts, per_category = await _month_totals(
        session, current, fixed_costs
    )
    previous_planned, previous_actual, *_ = await _month_totals(session, previous, fixed_costs)

    return MonthReport(
        month=current,
        planned=planned,
        actual=actual,
        previous_planned=previous_planned,
        previous_actual=previous_actual,
        fixed_costs=fixed,
        variable_costs=variable,
        reserves=await _reserve_total(session, current),
        confirmed_count=counts["confirmed"],
        open_count=counts["open"],
        skipped_count=counts["skipped"],
        categories=per_category,
    )