erpnext/accounts/deferred_revenue.py

import frappe
from frappe import _
from frappe.email import sendmail_to_system_managers
from frappe.utils import (
	add_days,
	add_months,
	cint,
	date_diff,
	flt,
	get_first_day,
	get_last_day,
	get_link_to_form,
	getdate,
	rounded,
	today,
)

from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
	get_accounting_dimensions,
)
from erpnext.accounts.utils import get_account_currency


def validate_service_stop_date(doc):
	''' Validates service_stop_date for Purchase Invoice and Sales Invoice '''

	enable_check = "enable_deferred_revenue" \
		if doc.doctype=="Sales Invoice" else "enable_deferred_expense"

	old_stop_dates = {}
	old_doc = frappe.db.get_all("{0} Item".format(doc.doctype),
		{"parent": doc.name}, ["name", "service_stop_date"])

	for d in old_doc:
		old_stop_dates[d.name] = d.service_stop_date or ""

	for item in doc.items:
		if not item.get(enable_check): continue

		if item.service_stop_date:
			if date_diff(item.service_stop_date, item.service_start_date) < 0:
				frappe.throw(_("Service Stop Date cannot be before Service Start Date"))

			if date_diff(item.service_stop_date, item.service_end_date) > 0:
				frappe.throw(_("Service Stop Date cannot be after Service End Date"))

		if old_stop_dates and old_stop_dates.get(item.name) and item.service_stop_date!=old_stop_dates.get(item.name):
			frappe.throw(_("Cannot change Service Stop Date for item in row {0}").format(item.idx))

def build_conditions(process_type, account, company):
	conditions=''
	deferred_account = "item.deferred_revenue_account" if process_type=="Income" else "item.deferred_expense_account"

	if account:
		conditions += "AND %s='%s'"%(deferred_account, account)
	elif company:
		conditions += f"AND p.company = {frappe.db.escape(company)}"

	return conditions

def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_date=None, conditions=''):
	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM

	if not start_date:
		start_date = add_months(today(), -1)
	if not end_date:
		end_date = add_days(today(), -1)

	# check for the purchase invoice for which GL entries has to be done
	invoices = frappe.db.sql_list('''
		select distinct item.parent
		from `tabPurchase Invoice Item` item, `tabPurchase Invoice` p
		where item.service_start_date<=%s and item.service_end_date>=%s
		and item.enable_deferred_expense = 1 and item.parent=p.name
		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
		{0}
	'''.format(conditions), (end_date, start_date)) #nosec

	# For each invoice, book deferred expense
	for invoice in invoices:
		doc = frappe.get_doc("Purchase Invoice", invoice)
		book_deferred_income_or_expense(doc, deferred_process, end_date)

	if frappe.flags.deferred_accounting_error:
		send_mail(deferred_process)

def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_date=None, conditions=''):
	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM

	if not start_date:
		start_date = add_months(today(), -1)
	if not end_date:
		end_date = add_days(today(), -1)

	# check for the sales invoice for which GL entries has to be done
	invoices = frappe.db.sql_list('''
		select distinct item.parent
		from `tabSales Invoice Item` item, `tabSales Invoice` p
		where item.service_start_date<=%s and item.service_end_date>=%s
		and item.enable_deferred_revenue = 1 and item.parent=p.name
		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
		{0}
	'''.format(conditions), (end_date, start_date)) #nosec

	for invoice in invoices:
		doc = frappe.get_doc("Sales Invoice", invoice)
		book_deferred_income_or_expense(doc, deferred_process, end_date)

	if frappe.flags.deferred_accounting_error:
		send_mail(deferred_process)

def get_booking_dates(doc, item, posting_date=None):
	if not posting_date:
		posting_date = add_days(today(), -1)

	last_gl_entry = False

	deferred_account = "deferred_revenue_account" if doc.doctype=="Sales Invoice" else "deferred_expense_account"

	prev_gl_entry = frappe.db.sql('''
		select name, posting_date from `tabGL Entry` where company=%s and account=%s and
		voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
		order by posting_date desc limit 1
	''', (doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)

	prev_gl_via_je = frappe.db.sql('''
		SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
		WHERE p.name = c.parent and p.company=%s and c.account=%s
		and c.reference_type=%s and c.reference_name=%s
		and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
	''', (doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)

	if prev_gl_via_je:
		if (not prev_gl_entry) or (prev_gl_entry and
			prev_gl_entry[0].posting_date < prev_gl_via_je[0].posting_date):
			prev_gl_entry = prev_gl_via_je

	if prev_gl_entry:
		start_date = getdate(add_days(prev_gl_entry[0].posting_date, 1))
	else:
		start_date = item.service_start_date

	end_date = get_last_day(start_date)
	if end_date >= item.service_end_date:
		end_date = item.service_end_date
		last_gl_entry = True
	elif item.service_stop_date and end_date >= item.service_stop_date:
		end_date = item.service_stop_date
		last_gl_entry = True

	if end_date > getdate(posting_date):
		end_date = posting_date

	if getdate(start_date) <= getdate(end_date):
		return start_date, end_date, last_gl_entry
	else:
		return None, None, None

def calculate_monthly_amount(doc, item, last_gl_entry, start_date, end_date, total_days, total_booking_days, account_currency):
	amount, base_amount = 0, 0

	if not last_gl_entry:
		total_months = (item.service_end_date.year - item.service_start_date.year) * 12 + \
			(item.service_end_date.month - item.service_start_date.month) + 1

		prorate_factor = flt(date_diff(item.service_end_date, item.service_start_date)) \
			/ flt(date_diff(get_last_day(item.service_end_date), get_first_day(item.service_start_date)))

		actual_months = rounded(total_months * prorate_factor, 1)

		already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(doc, item)
		base_amount = flt(item.base_net_amount / actual_months, item.precision("base_net_amount"))

		if base_amount + already_booked_amount > item.base_net_amount:
			base_amount = item.base_net_amount - already_booked_amount

		if account_currency==doc.company_currency:
			amount = base_amount
		else:
			amount = flt(item.net_amount/actual_months, item.precision("net_amount"))
			if amount + already_booked_amount_in_account_currency > item.net_amount:
				amount = item.net_amount - already_booked_amount_in_account_currency

		if not (get_first_day(start_date) == start_date and get_last_day(end_date) == end_date):
			partial_month = flt(date_diff(end_date, start_date)) \
				/ flt(date_diff(get_last_day(end_date), get_first_day(start_date)))

			base_amount = rounded(partial_month, 1) * base_amount
			amount = rounded(partial_month, 1) * amount
	else:
		already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(doc, item)
		base_amount = flt(item.base_net_amount - already_booked_amount, item.precision("base_net_amount"))
		if account_currency==doc.company_currency:
			amount = base_amount
		else:
			amount = flt(item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount"))

	return amount, base_amount

def calculate_amount(doc, item, last_gl_entry, total_days, total_booking_days, account_currency):
	amount, base_amount = 0, 0
	if not last_gl_entry:
		base_amount = flt(item.base_net_amount*total_booking_days/flt(total_days), item.precision("base_net_amount"))
		if account_currency==doc.company_currency:
			amount = base_amount
		else:
			amount = flt(item.net_amount*total_booking_days/flt(total_days), item.precision("net_amount"))
	else:
		already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(doc, item)

		base_amount = flt(item.base_net_amount - already_booked_amount, item.precision("base_net_amount"))
		if account_currency==doc.company_currency:
			amount = base_amount
		else:
			amount = flt(item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount"))

	return amount, base_amount

def get_already_booked_amount(doc, item):
	if doc.doctype == "Sales Invoice":
		total_credit_debit, total_credit_debit_currency = "debit", "debit_in_account_currency"
		deferred_account = "deferred_revenue_account"
	else:
		total_credit_debit, total_credit_debit_currency = "credit", "credit_in_account_currency"
		deferred_account = "deferred_expense_account"

	gl_entries_details = frappe.db.sql('''
		select sum({0}) as total_credit, sum({1}) as total_credit_in_account_currency, voucher_detail_no
		from `tabGL Entry` where company=%s and account=%s and voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
		group by voucher_detail_no
	'''.format(total_credit_debit, total_credit_debit_currency),
		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)

	journal_entry_details = frappe.db.sql('''
		SELECT sum(c.{0}) as total_credit, sum(c.{1}) as total_credit_in_account_currency, reference_detail_no
		FROM `tabJournal Entry` p , `tabJournal Entry Account` c WHERE p.name = c.parent and
		p.company = %s and c.account=%s and c.reference_type=%s and c.reference_name=%s and c.reference_detail_no=%s
		and p.docstatus < 2 group by reference_detail_no
	'''.format(total_credit_debit, total_credit_debit_currency),
		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)

	already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0
	already_booked_amount += journal_entry_details[0].total_credit if journal_entry_details else 0

	if doc.currency == doc.company_currency:
		already_booked_amount_in_account_currency = already_booked_amount
	else:
		already_booked_amount_in_account_currency = gl_entries_details[0].total_credit_in_account_currency if gl_entries_details else 0
		already_booked_amount_in_account_currency += journal_entry_details[0].total_credit_in_account_currency if journal_entry_details else 0

	return already_booked_amount, already_booked_amount_in_account_currency

def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
	enable_check = "enable_deferred_revenue" \
		if doc.doctype=="Sales Invoice" else "enable_deferred_expense"

	def _book_deferred_revenue_or_expense(item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on):
		start_date, end_date, last_gl_entry = get_booking_dates(doc, item, posting_date=posting_date)
		if not (start_date and end_date): return

		account_currency = get_account_currency(item.expense_account)
		if doc.doctype == "Sales Invoice":
			against, project = doc.customer, doc.project
			credit_account, debit_account = item.income_account, item.deferred_revenue_account
		else:
			against, project = doc.supplier, item.project
			credit_account, debit_account = item.deferred_expense_account, item.expense_account

		total_days = date_diff(item.service_end_date, item.service_start_date) + 1
		total_booking_days = date_diff(end_date, start_date) + 1

		if book_deferred_entries_based_on == 'Months':
			amount, base_amount = calculate_monthly_amount(doc, item, last_gl_entry,
				start_date, end_date, total_days, total_booking_days, account_currency)
		else:
			amount, base_amount = calculate_amount(doc, item, last_gl_entry,
				total_days, total_booking_days, account_currency)

		if not amount:
			return

		if via_journal_entry:
			book_revenue_via_journal_entry(doc, credit_account, debit_account, against, amount,
				base_amount, end_date, project, account_currency, item.cost_center, item, deferred_process, submit_journal_entry)
		else:
			make_gl_entries(doc, credit_account, debit_account, against,
				amount, base_amount, end_date, project, account_currency, item.cost_center, item, deferred_process)

		# Returned in case of any errors because it tries to submit the same record again and again in case of errors
		if frappe.flags.deferred_accounting_error:
			return

		if getdate(end_date) < getdate(posting_date) and not last_gl_entry:
			_book_deferred_revenue_or_expense(item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on)

	via_journal_entry = cint(frappe.db.get_singles_value('Accounts Settings', 'book_deferred_entries_via_journal_entry'))
	submit_journal_entry = cint(frappe.db.get_singles_value('Accounts Settings', 'submit_journal_entries'))
	book_deferred_entries_based_on = frappe.db.get_singles_value('Accounts Settings', 'book_deferred_entries_based_on')

	for item in doc.get('items'):
		if item.get(enable_check):
			_book_deferred_revenue_or_expense(item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on)

def process_deferred_accounting(posting_date=None):
	''' Converts deferred income/expense into income/expense
		Executed via background jobs on every month end '''

	if not posting_date:
		posting_date = today()

	if not cint(frappe.db.get_singles_value('Accounts Settings', 'automatically_process_deferred_accounting_entry')):
		return

	start_date = add_months(today(), -1)
	end_date = add_days(today(), -1)

	companies = frappe.get_all('Company')

	for company in companies:
		for record_type in ('Income', 'Expense'):
			doc = frappe.get_doc(dict(
				doctype='Process Deferred Accounting',
				company=company.name,
				posting_date=posting_date,
				start_date=start_date,
				end_date=end_date,
				type=record_type
			))

			doc.insert()
			doc.submit()

def make_gl_entries(doc, credit_account, debit_account, against,
	amount, base_amount, posting_date, project, account_currency, cost_center, item, deferred_process=None):
	# GL Entry for crediting the amount in the deferred expense
	from erpnext.accounts.general_ledger import make_gl_entries

	if amount == 0: return

	gl_entries = []
	gl_entries.append(
		doc.get_gl_dict({
			"account": credit_account,
			"against": against,
			"credit": base_amount,
			"credit_in_account_currency": amount,
			"cost_center": cost_center,
			"voucher_detail_no": item.name,
			'posting_date': posting_date,
			'project': project,
			'against_voucher_type': 'Process Deferred Accounting',
			'against_voucher': deferred_process
		}, account_currency, item=item)
	)
	# GL Entry to debit the amount from the expense
	gl_entries.append(
		doc.get_gl_dict({
			"account": debit_account,
			"against": against,
			"debit": base_amount,
			"debit_in_account_currency": amount,
			"cost_center": cost_center,
			"voucher_detail_no": item.name,
			'posting_date': posting_date,
			'project': project,
			'against_voucher_type': 'Process Deferred Accounting',
			'against_voucher': deferred_process
		}, account_currency, item=item)
	)

	if gl_entries:
		try:
			make_gl_entries(gl_entries, cancel=(doc.docstatus == 2), merge_entries=True)
			frappe.db.commit()
		except Exception as e:
			if frappe.flags.in_test:
				raise e
			else:
				frappe.db.rollback()
				traceback = frappe.get_traceback()
				frappe.log_error(message=traceback)

				frappe.flags.deferred_accounting_error = True

def send_mail(deferred_process):
	title = _("Error while processing deferred accounting for {0}").format(deferred_process)
	link = get_link_to_form('Process Deferred Accounting', deferred_process)
	content = _("Deferred accounting failed for some invoices:") + "\n"
	content += _("Please check Process Deferred Accounting {0} and submit manually after resolving errors.").format(link)
	sendmail_to_system_managers(title, content)

def book_revenue_via_journal_entry(doc, credit_account, debit_account, against,
	amount, base_amount, posting_date, project, account_currency, cost_center, item,
	deferred_process=None, submit='No'):

	if amount == 0: return

	journal_entry = frappe.new_doc('Journal Entry')
	journal_entry.posting_date = posting_date
	journal_entry.company = doc.company
	journal_entry.voucher_type = 'Deferred Revenue' if doc.doctype == 'Sales Invoice' \
		else 'Deferred Expense'

	debit_entry = {
		'account': credit_account,
		'credit': base_amount,
		'credit_in_account_currency': amount,
		'party_type': 'Customer' if doc.doctype == 'Sales Invoice' else 'Supplier',
		'party': against,
		'account_currency': account_currency,
		'reference_name': doc.name,
		'reference_type': doc.doctype,
		'reference_detail_no': item.name,
		'cost_center': cost_center,
		'project': project,
	}

	credit_entry = {
		'account': debit_account,
		'debit': base_amount,
		'debit_in_account_currency': amount,
		'party_type': 'Customer' if doc.doctype == 'Sales Invoice' else 'Supplier',
		'party': against,
		'account_currency': account_currency,
		'reference_name': doc.name,
		'reference_type': doc.doctype,
		'reference_detail_no': item.name,
		'cost_center': cost_center,
		'project': project,
	}

	for dimension in get_accounting_dimensions():
		debit_entry.update({
			dimension: item.get(dimension)
		})

		credit_entry.update({
			dimension: item.get(dimension)
		})

	journal_entry.append('accounts', debit_entry)
	journal_entry.append('accounts', credit_entry)

	try:
		journal_entry.save()

		if submit:
			journal_entry.submit()
	except Exception:
		frappe.db.rollback()
		traceback = frappe.get_traceback()
		frappe.log_error(message=traceback)

		frappe.flags.deferred_accounting_error = True

def get_deferred_booking_accounts(doctype, voucher_detail_no, dr_or_cr):

	if doctype == 'Sales Invoice':
		credit_account, debit_account = frappe.db.get_value('Sales Invoice Item', {'name': voucher_detail_no},
			['income_account', 'deferred_revenue_account'])
	else:
		credit_account, debit_account = frappe.db.get_value('Purchase Invoice Item', {'name': voucher_detail_no},
			['deferred_expense_account', 'expense_account'])

	if dr_or_cr == 'Debit':
		return debit_account
	else:
		return credit_account