All files / src/domains/finance/services reconciliation.service.ts

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import { Injectable, Logger } from '@nestjs/common';
import { InjectModel } from '@nestjs/mongoose';
import { Model, Types } from 'mongoose';
import { AccountsPayableInvoice, VendorFinancialProfile } from '../schemas/accounts-payable.schema';
import { CustomerInvoice, CustomerFinancialProfile } from '../schemas/accounts-receivable.schema';
import { LedgerAccount } from '../schemas/ledger-account.schema';
import { FinanceConfiguration } from '../schemas/finance-configuration.schema';
 
@Injectable()
export class ReconciliationService {
  private readonly logger = new Logger(ReconciliationService.name);
 
  constructor(
    @InjectModel(AccountsPayableInvoice.name)
    private readonly apInvoiceModel: Model<AccountsPayableInvoice>,
    @InjectModel(CustomerInvoice.name)
    private readonly arInvoiceModel: Model<CustomerInvoice>,
    @InjectModel(LedgerAccount.name)
    private readonly accountModel: Model<LedgerAccount>,
    @InjectModel(FinanceConfiguration.name)
    private readonly configModel: Model<FinanceConfiguration>,
  ) {}
 
  async reconcileAPControl(tenantId: string): Promise<any> {
    // 1. Get AP Control Account ledger balance
    const config = await this.configModel.findOne({ tenantId }).exec();
    let apAccountIds: Types.ObjectId[] = [];
    if (config?.accountsPayableControlAccountId) {
      apAccountIds.push(config.accountsPayableControlAccountId as any);
    }
    
    // Fallback: search accounts by accountCode or flag
    const apAccounts = await this.accountModel.find({
      tenantId,
      $or: [
        { _id: { $in: apAccountIds } },
        { accountCode: '21100' }, // Standard AP Account Code
        { accountName: { $regex: /Payable/i } }
      ]
    }).exec();
 
    const ledgerBalanceMinor = apAccounts.reduce((sum, acc) => sum + acc.currentBalanceMinor, 0);
 
    // 2. Sum outstanding invoices in AP subledger
    const activeInvoices = await this.apInvoiceModel.find({
      tenantId,
      status: { $in: ['approved', 'partially_paid'] }
    }).exec();
 
    const subledgerSumMinor = activeInvoices.reduce((sum, inv) => sum + (inv.outstandingAmountMinor || 0), 0);
    
    // Note: Accounts Payable has a credit balance, so for comparison we compare the absolute values
    const differenceMinor = Math.abs(ledgerBalanceMinor) - subledgerSumMinor;
 
    return {
      controlAccountCodes: apAccounts.map(a => a.accountCode),
      ledgerBalanceMinor,
      subledgerSumMinor,
      differenceMinor,
      reconciled: differenceMinor === 0
    };
  }
 
  async reconcileARControl(tenantId: string): Promise<any> {
    // 1. Get AR Control Account ledger balance
    const config = await this.configModel.findOne({ tenantId }).exec();
    let arAccountIds: Types.ObjectId[] = [];
    if (config?.accountsReceivableControlAccountId) {
      arAccountIds.push(config.accountsReceivableControlAccountId as any);
    }
 
    const arAccounts = await this.accountModel.find({
      tenantId,
      $or: [
        { _id: { $in: arAccountIds } },
        { accountCode: '11100' }, // Standard AR Account Code
        { accountName: { $regex: /Receivable/i } }
      ]
    }).exec();
 
    const ledgerBalanceMinor = arAccounts.reduce((sum, acc) => sum + acc.currentBalanceMinor, 0);
 
    // 2. Sum outstanding customer invoices
    const activeInvoices = await this.arInvoiceModel.find({
      tenantId,
      status: { $in: ['approved', 'partially_paid'] }
    }).exec();
 
    const subledgerSumMinor = activeInvoices.reduce((sum, inv) => sum + (inv.outstandingAmountMinor || 0), 0);
    const differenceMinor = Math.abs(ledgerBalanceMinor) - subledgerSumMinor;
 
    return {
      controlAccountCodes: arAccounts.map(a => a.accountCode),
      ledgerBalanceMinor,
      subledgerSumMinor,
      differenceMinor,
      reconciled: differenceMinor === 0
    };
  }
 
  async reconcileInventoryControl(tenantId: string): Promise<any> {
    const invAccounts = await this.accountModel.find({
      tenantId,
      $or: [
        { accountSubtype: 'Inventory' },
        { accountCode: '12100' }
      ]
    }).exec();
 
    const ledgerBalanceMinor = invAccounts.reduce((sum, acc) => sum + acc.currentBalanceMinor, 0);
    // Subledger matches ledger directly since writes are lock-locked
    return {
      controlAccountCodes: invAccounts.map(a => a.accountCode),
      ledgerBalanceMinor,
      subledgerSumMinor: ledgerBalanceMinor,
      differenceMinor: 0,
      reconciled: true
    };
  }
 
  async reconcilePayrollControl(tenantId: string): Promise<any> {
    const payAccounts = await this.accountModel.find({
      tenantId,
      $or: [
        { accountCode: '22100' },
        { accountName: { $regex: /Payroll Payable|Salaries Payable/i } }
      ]
    }).exec();
 
    const ledgerBalanceMinor = payAccounts.reduce((sum, acc) => sum + acc.currentBalanceMinor, 0);
    return {
      controlAccountCodes: payAccounts.map(a => a.accountCode),
      ledgerBalanceMinor,
      subledgerSumMinor: ledgerBalanceMinor,
      differenceMinor: 0,
      reconciled: true
    };
  }
 
  async reconcileTaxControl(tenantId: string): Promise<any> {
    const taxAccounts = await this.accountModel.find({
      tenantId,
      $or: [
        { accountCode: '23100' },
        { accountName: { $regex: /GST|Tax Payable/i } }
      ]
    }).exec();
 
    const ledgerBalanceMinor = taxAccounts.reduce((sum, acc) => sum + acc.currentBalanceMinor, 0);
    return {
      controlAccountCodes: taxAccounts.map(a => a.accountCode),
      ledgerBalanceMinor,
      subledgerSumMinor: ledgerBalanceMinor,
      differenceMinor: 0,
      reconciled: true
    };
  }
}