lucabook 0.2.19 → 0.2.24

data/lib/luca_book/journal.rb

@@ -1,43 +1,90 @@
-#
-# manipulate files based on transaction date
-#
+# frozen_string_literal: true
 
 require 'csv'
 require 'date'
 require 'luca_record'
 
-module LucaBook
+module LucaBook #:nodoc:
+  # Journal has several annotations on headers:
+  #
+  # x-customer::
+  #     Identifying customer.
+  # x-editor::
+  #     Application name editing the journal.
+  # x-tax::
+  #     For tracking tax related transaction.
+  #
   class Journal < LucaRecord::Base
+    ACCEPTED_HEADERS = ['x-customer', 'x-editor', 'x-tax']
     @dirname = 'journals'
 
     # create journal from hash
     #
-    def self.create(d)
+    def self.create(dat)
+      d = LucaSupport::Code.keys_stringify(dat)
+      validate(d)
+      raise 'NoDateKey' unless d.key?('date')
+
       date = Date.parse(d['date'])
 
-      debit_amount = LucaSupport::Code.decimalize(serialize_on_key(d['debit'], 'value'))
-      credit_amount = LucaSupport::Code.decimalize(serialize_on_key(d['credit'], 'value'))
+      # TODO: need to sync filename & content. Limit code length for filename
+      # codes = (debit_code + credit_code).uniq
+      codes = nil
+
+      create_record(nil, date, codes) { |f| f.write journal2csv(d) }
+    end
+
+    # update journal with hash.
+    # If record not found with id, no record will be created.
+    #
+    def self.save(dat)
+      d = LucaSupport::Code.keys_stringify(dat)
+      raise 'record has no id.' if d['id'].nil?
+
+      validate(d)
+      parts = d['id'].split('/')
+      raise 'invalid ID' if parts.length != 2
+
+      codes = nil
+      open_records(@dirname, parts[0], parts[1], codes, 'w') { |f, _path| f.write journal2csv(d) }
+    end
+
+    # Convert journal object to TSV format.
+    #
+    def self.journal2csv(d)
+      debit_amount = LucaSupport::Code.decimalize(serialize_on_key(d['debit'], 'amount'))
+      credit_amount = LucaSupport::Code.decimalize(serialize_on_key(d['credit'], 'amount'))
       raise 'BalanceUnmatch' if debit_amount.inject(:+) != credit_amount.inject(:+)
 
       debit_code = serialize_on_key(d['debit'], 'code')
       credit_code = serialize_on_key(d['credit'], 'code')
 
-      # TODO: need to sync filename & content. Limit code length for filename
-      # codes = (debit_code + credit_code).uniq
-      codes = nil
-      create_record!(date, codes) do |f|
+      csv = CSV.generate(String.new, col_sep: "\t", headers: false) do |f|
         f << debit_code
         f << LucaSupport::Code.readable(debit_amount)
         f << credit_code
         f << LucaSupport::Code.readable(credit_amount)
-        ['x-customer', 'x-editor'].each do |x_header|
-          f << [x_header, d[x_header]] if d.dig(x_header)
+        ACCEPTED_HEADERS.each do |x_header|
+          f << [x_header, d['headers'][x_header]] if d.dig('headers', x_header)
         end
         f << []
         f << [d.dig('note')]
       end
     end
 
+    # Set accepted header with key/value
+    #
+    def self.add_header(journal_hash, key, val)
+      return journal_hash if val.nil?
+      return journal_hash unless ACCEPTED_HEADERS.include?(key)
+
+      journal_hash.tap do |o|
+        o[:headers] = {} unless o.dig(:headers)
+        o[:headers][key] = val
+        save o
+      end
+    end
+
     def self.update_codes(obj)
       debit_code = serialize_on_key(obj[:debit], :code)
       credit_code = serialize_on_key(obj[:credit], :code)
@@ -45,11 +92,19 @@ module LucaBook
       change_codes(obj[:id], codes)
     end
 
-    # define new transaction ID & write data at once
-    def self.create_record!(date_obj, codes = nil)
-      create_record(nil, date_obj, codes) do |f|
-        f.write CSV.generate('', col_sep: "\t", headers: false) { |c| yield(c) }
-      end
+    def self.validate(obj)
+      raise 'NoDebitKey' unless obj.key?('debit')
+      raise 'NoCreditKey' unless obj.key?('credit')
+      debit_codes = serialize_on_key(obj['debit'], 'code').compact
+      debit_amount = serialize_on_key(obj['debit'], 'amount').compact
+      raise 'NoDebitCode' if debit_codes.empty?
+      raise 'NoDebitAmount' if debit_amount.empty?
+      raise 'UnmatchDebit' if debit_codes.length != debit_amount.length
+      credit_codes = serialize_on_key(obj['credit'], 'code').compact
+      credit_amount = serialize_on_key(obj['credit'], 'amount').compact
+      raise 'NoCreditCode' if credit_codes.empty?
+      raise 'NoCreditAmount' if credit_amount.empty?
+      raise 'UnmatchCredit' if credit_codes.length != credit_amount.length
     end
 
     # collect values on specified key
@@ -58,7 +113,21 @@ module LucaBook
       array_of_hash.map { |h| h[key] }
     end
 
-    # override de-serializing journal format
+    # override de-serializing journal format. Sample format is:
+    #
+    #   {
+    #     id: '2021A/V001',
+    #     headers: {
+    #       'x-customer' => 'Some Customer Co.'
+    #     },
+    #     debit: [
+    #       { code: 'A12', amount: 1000 }
+    #     ],
+    #     credit: [
+    #       { code: '311', amount: 1000 }
+    #     ],
+    #     note: 'note for each journal'
+    #   }
     #
     def self.load_data(io, path)
       {}.tap do |record|
@@ -76,10 +145,16 @@ module LucaBook
           when 3
             line.each_with_index { |amount, j| record[:credit][j][:amount] = BigDecimal(amount.to_s) }
           else
-            if body == false && line.empty?
-              record[:note] ||= []
-              body = true
-            else
+            case body
+            when false
+              if line.empty?
+                record[:note] ||= []
+                body = true
+              else
+                record[:headers] ||= {}
+                record[:headers][line[0]] = line[1]
+              end
+            when true
               record[:note] << line.join(' ') if body
             end
           end

data/lib/luca_book/list.rb

@@ -7,11 +7,12 @@ require 'luca_record'
 require 'luca_record/dict'
 require 'luca_book'
 
-# Journal List on specified term
-#
-module LucaBook
+module LucaBook #:nodoc:
+  # Journal List on specified term
+  #
   class List < LucaBook::Journal
     @dirname = 'journals'
+    attr_reader :data
 
     def initialize(data, start_date, code = nil)
       @data = data
@@ -31,7 +32,17 @@ module LucaBook
       new data, Date.new(from_year.to_i, from_month.to_i, 1), code
     end
 
-    def list_on_code
+    def self.add_header(from_year, from_month, to_year = from_year, to_month = from_month, code: nil, header_key: nil, header_val: nil)
+      return nil if code.nil?
+      return nil unless Journal::ACCEPTED_HEADERS.include?(header_key)
+
+      term(from_year, from_month, to_year, to_month, code: code)
+        .data.each do |journal|
+        Journal.add_header(journal, header_key, header_val)
+      end
+    end
+
+    def list_by_code
       calc_code
       convert_label
       @data = [code_header] + @data.map do |dat|
@@ -47,7 +58,7 @@ module LucaBook
           res['note'] = dat[:note]
         end
       end
-      self
+      readable(@data)
     end
 
     def list_journals
@@ -65,7 +76,7 @@ module LucaBook
           res['note'] = dat[:note]
         end
       end
-      self
+      readable(@data)
     end
 
     def accumulate_code
@@ -74,10 +85,6 @@ module LucaBook
       end
     end
 
-    def to_yaml
-      YAML.dump(LucaSupport::Code.readable(@data)).tap { |data| puts data }
-    end
-
     private
 
     def set_balance

data/lib/luca_book/list_by_header.rb

@@ -0,0 +1,120 @@
+# frozen_string_literal: true
+
+require 'pathname'
+require 'date'
+require 'luca_support'
+require 'luca_record'
+require 'luca_record/dict'
+require 'luca_book'
+
+module LucaBook #:nodoc:
+  # Journal List on specified term
+  #
+  class ListByHeader < LucaBook::Journal
+    @dirname = 'journals'
+
+    def initialize(data, start_date, code = nil, header_name = nil)
+      @data = data
+      @code = code
+      @header = header_name
+      @start = start_date
+      @dict = LucaRecord::Dict.load('base.tsv')
+    end
+
+    def self.term(from_year, from_month, to_year = from_year, to_month = from_month, code: nil, header: nil, basedir: @dirname)
+      data = Journal.term(from_year, from_month, to_year, to_month, code).select do |dat|
+        if code.nil?
+          true
+        else
+          [:debit, :credit].map { |key| serialize_on_key(dat[key], :code) }.flatten.include?(code)
+        end
+      end
+      new data, Date.new(from_year.to_i, from_month.to_i, 1), code, header
+    end
+
+    def list_by_code
+      calc_code
+      convert_label
+      @data = @data.each_with_object([]) do |(k, v), a|
+        journals = v.map do |dat|
+          date, txid = decode_id(dat[:id])
+          {}.tap do |res|
+            res['header'] = k
+            res['date'] = date
+            res['no'] = txid
+            res['id'] = dat[:id]
+            res['diff'] = dat[:diff]
+            res['balance'] = dat[:balance]
+            res['counter_code'] = dat[:counter_code].length == 1 ? dat[:counter_code].first : dat[:counter_code]
+            res['note'] = dat[:note]
+          end
+        end
+        a << { 'code' => v.last[:code], 'header' => k, 'balance' => v.last[:balance], 'count' => v.count, 'jounals' => journals }
+      end
+      readable(@data)
+    end
+
+    def accumulate_code
+      @data.each_with_object({}) do |dat, sum|
+        idx = dat.dig(:headers, @header) || 'others'
+        sum[idx] ||= BigDecimal('0')
+        sum[idx] += Util.diff_by_code(dat[:debit], @code) - Util.diff_by_code(dat[:credit], @code)
+      end
+    end
+
+    private
+
+    def set_balance
+      return BigDecimal('0') if @code.nil? || /^[A-H]/.match(@code)
+
+      balance_dict = Dict.latest_balance
+      start_balance = BigDecimal(balance_dict.dig(@code.to_s, :balance) || '0')
+      start = Dict.issue_date(balance_dict)&.next_month
+      last = @start.prev_month
+      if last.year >= start.year && last.month >= start.month
+        #TODO: start_balance to be implemented by header
+        self.class.term(start.year, start.month, last.year, last.month, code: @code).accumulate_code
+      else
+        #start_balance
+      end
+    end
+
+    def calc_code
+      raise 'no account code specified' if @code.nil?
+
+      @balance = set_balance
+      balance = @balance
+      res = {}
+      @data.each do |dat|
+        idx = dat.dig(:headers, @header) || 'others'
+        balance[idx] ||= BigDecimal('0')
+        res[idx] ||= []
+        {}.tap do |h|
+          h[:id] = dat[:id]
+          h[:diff] = Util.diff_by_code(dat[:debit], @code) - Util.diff_by_code(dat[:credit], @code)
+          balance[idx] += h[:diff]
+          h[:balance] = balance[idx]
+          h[:code] = @code
+          counter = h[:diff] * Util.pn_debit(@code) > 0 ? :credit : :debit
+          h[:counter_code] = dat[counter].map { |d| d[:code] }
+          h[:note] = dat[:note]
+          res[idx] << h
+        end
+      end
+      @data = res
+      self
+    end
+
+    def convert_label
+      @data.each do |_k, v|
+        v.each do |dat|
+          raise 'no account code specified' if @code.nil?
+
+          dat[:code] = "#{dat[:code]} #{@dict.dig(dat[:code], :label)}"
+          dat[:counter_code] = dat[:counter_code].map { |counter| "#{counter} #{@dict.dig(counter, :label)}" }
+        end
+      end
+      self
+    end
+  end
+end

data/lib/luca_book/setup.rb

@@ -6,7 +6,7 @@ require 'fileutils'
 module LucaBook
   class Setup
     # create project skeleton under specified directory
-    def self.create_project(country = nil, dir = LucaSupport::Config::Pjdir)
+    def self.create_project(country = nil, dir = LucaSupport::PJDIR)
       FileUtils.mkdir_p(dir) unless Dir.exist?(dir)
       Dir.chdir(dir) do
         %w[data/journals data/balance dict].each do |subdir|
@@ -18,6 +18,7 @@ module LucaBook
                  'dict-en.tsv'
                end
         FileUtils.cp("#{__dir__}/templates/#{dict}", 'dict/base.tsv') unless File.exist?('dict/base.tsv')
+        FileUtils.cp("#{__dir__}/templates/config.yml", 'config.yml') unless File.exist?('config.yml')
         prepare_starttsv(dict) unless File.exist? 'data/balance/start.tsv'
       end
     end

data/lib/luca_book/state.rb

@@ -25,21 +25,7 @@ module LucaBook
       @start_balance = set_balance
     end
 
-    # TODO: not compatible with LucaRecord::Base.open_records
-    def search_tag(code)
-      count = 0
-      Dir.children(LucaSupport::Config::Pjdir).sort.each do |dir|
-        next if ! FileTest.directory?(LucaSupport::Config::Pjdir+dir)
-
-        open_records(datadir, dir, 3) do |row, i|
-          next if i == 2
-          count += 1 if row.include?(code)
-        end
-      end
-      puts "#{code}: #{count}"
-    end
-
-    def self.term(from_year, from_month, to_year = from_year, to_month = from_month)
+    def self.range(from_year, from_month, to_year = from_year, to_month = from_month)
       date = Date.new(from_year.to_i, from_month.to_i, -1)
       last_date = Date.new(to_year.to_i, to_month.to_i, -1)
       raise 'invalid term specified' if date > last_date
@@ -56,32 +42,31 @@ module LucaBook
       new(reports, counts, date: Date.new(from_year.to_i, from_month.to_i, -1))
     end
 
-    def by_code(code, year=nil, month=nil)
-      raise 'not supported year range yet' if ! year.nil? && month.nil?
-
-      balance = @book.load_start.dig(code) || 0
-      full_term = self.class.scan_terms
-      if ! month.nil?
-        pre_term = full_term.select { |y, m| y <= year.to_i && m < month.to_i }
-        balance += pre_term.map { |y, m| self.class.net(y, m)}.inject(0){|sum, h| sum + h[code] }
-        [{ code: code, balance: balance, note: "#{code} #{@dict.dig(code, :label)}" }] + records_with_balance(year, month, code, balance)
-      else
-        start = { code: code, balance: balance, note: "#{code} #{@dict.dig(code, :label)}" }
-        full_term.map { |y, m| y }.uniq.map { |y|
-          records_with_balance(y, nil, code, balance)
-        }.flatten.prepend(start)
-      end
-    end
+    def self.by_code(code, from_year, from_month, to_year = from_year, to_month = from_month)
+      date = Date.new(from_year.to_i, from_month.to_i, -1)
+      last_date = Date.new(to_year.to_i, to_month.to_i, -1)
+      raise 'invalid term specified' if date > last_date
 
-    def records_with_balance(year, month, code, balance)
-      @book.search(year, month, nil, code).each do |h|
-        balance += Util.calc_diff(Util.amount_by_code(h[:debit], code), code) - Util.calc_diff(Util.amount_by_code(h[:credit], code), code)
-        h[:balance] = balance
+      reports = [].tap do |r|
+        while date <= last_date do
+          diff = {}.tap do |h|
+            g = gross(date.year, date.month, code: code)
+            sum = g.dig(:debit).nil? ? BigDecimal('0') : Util.calc_diff(g[:debit], code)
+            sum -= g.dig(:credit).nil? ? BigDecimal('0') : Util.calc_diff(g[:credit], code)
+            h['code'] = code
+            h['label'] = LucaRecord::Dict.load('base.tsv').dig(code, :label)
+            h['net'] = sum
+            h['debit_amount'] = g[:debit]
+            h['debit_count'] = g[:debit_count]
+            h['credit_amount'] = g[:credit]
+            h['credit_count'] = g[:credit_count]
+            h['_d'] = date.to_s
+          end
+          r << diff
+          date = Date.new(date.next_month.year, date.next_month.month, -1)
+        end
       end
-    end
-
-    def to_yaml
-      YAML.dump(code2label).tap { |data| puts data }
+      LucaSupport::Code.readable(reports)
     end
 
     def code2label
@@ -114,7 +99,6 @@ module LucaBook
       end
       keys.map! { |k| k[0, level] }.uniq.select! { |k| k.length <= level } if level
       @count.prepend({}.tap { |header| keys.each { |k| header[k] = @dict.dig(k, :label) }})
-      puts YAML.dump(@count)
       @count
     end
 
@@ -137,8 +121,7 @@ module LucaBook
           end
         end
       end
-      puts YAML.dump(@statement)
-      self
+      readable(@statement)
     end
 
     def accumulate_balance(monthly_diffs)
@@ -159,18 +142,30 @@ module LucaBook
       end
     end
 
-    def pl
-      @statement = @data.map { |data| data.select { |k, _v| /^[A-H_].+/.match(k) } }
-      term = @statement.each_with_object({}) { |item, h| item.each { |k, v| h[k].nil? ? h[k] = v : h[k] += v } }
+    def pl(level = 2)
+      term_keys = @data.inject([]) { |a, data| a + data.keys }
+                    .compact.select { |k| /^[A-H_].+/.match(k) }
       fy = @start_balance.select { |k, _v| /^[A-H].+/.match(k) }
+      keys = (term_keys + fy.keys).uniq.sort
+      keys.select! { |k| k.length <= level }
+      @statement = @data.map do |data|
+        {}.tap do |h|
+          keys.each { |k| h[k] = data[k] || BigDecimal('0') }
+        end
+      end
+      term = @statement.each_with_object({}) do |item, h|
+        item.each do |k, v|
+          h[k] = h[k].nil? ? v : h[k] + v if /^[^_]/.match(k)
+        end
+      end
       fy = {}.tap do |h|
-        (term.keys + fy.keys).uniq.each do |k|
-          h[k] = (fy[k] || 0).to_i + (term[k] || 0).to_i
+        keys.each do |k|
+          h[k] = BigDecimal(fy[k] || '0') + BigDecimal(term[k] || '0')
         end
       end
       @statement << term.tap { |h| h['_d'] = 'Period Total' }
       @statement << fy.tap { |h| h['_d'] = 'FY Total' }
-      self
+      readable(code2label)
     end
 
     def self.accumulate_term(start_year, start_month, end_year, end_month)
@@ -179,14 +174,11 @@ module LucaBook
       return nil if date > last_date
 
       {}.tap do |res|
-        while date <= last_date do
-          diff, _count = net(date.year, date.month)
-          diff.each do |k, v|
-            next if /^[_]/.match(k)
+        diff, _count = net(date.year, date.month, last_date.year, last_date.month)
+        diff.each do |k, v|
+          next if /^[_]/.match(k)
 
-            res[k] = res[k].nil? ? v : res[k] + v
-          end
-          date = date.next_month
+          res[k] = res[k].nil? ? v : res[k] + v
         end
       end
     end
@@ -214,21 +206,24 @@ module LucaBook
         res['H0'] = sum_matched(report, /^[H][0-9][0-9A-Z]{1,}/)
         res['HA'] = res['GA'] - res['H0']
 
-        report['9142'] = (report['9142'] || 0) + res['HA']
+        report['9142'] = (report['9142'] || BigDecimal('0')) + res['HA']
         res['9142'] = report['9142']
-        res['10'] = sum_matched(report, /^[123][0-9A-Z]{2,}/)
-        res['40'] = sum_matched(report, /^[4][0-9A-Z]{2,}/)
+        res['10'] = sum_matched(report, /^[12][0-9A-Z]{2,}/)
+        jp_4v = sum_matched(report, /^[4][V]{2,}/) # deferred assets for JP GAAP
+        res['30'] = sum_matched(report, /^[34][0-9A-Z]{2,}/) - jp_4v
+        res['4V'] = jp_4v if CONFIG['country'] == 'jp'
         res['50'] = sum_matched(report, /^[56][0-9A-Z]{2,}/)
         res['70'] = sum_matched(report, /^[78][0-9A-Z]{2,}/)
         res['91'] = sum_matched(report, /^91[0-9A-Z]{1,}/)
         res['8ZZ'] = res['50'] + res['70']
         res['9ZZ'] = sum_matched(report, /^[9][0-9A-Z]{2,}/)
 
-        res['1'] = res['10'] + res['40']
+        res['1'] = res['10'] + res['30']
         res['5'] = res['8ZZ'] + res['9ZZ']
         res['_d'] = report['_d']
 
         report.each do |k, v|
+          res[k] ||= sum_matched(report, /^#{k}[0-9A-Z]{1,}/) if k.length == 2
           res[k] = v if k.length == 3
         end
 
@@ -253,20 +248,23 @@ module LucaBook
 
     def set_balance
       pre_last = @start_date.prev_month
-      pre = if @start_date.month > LucaSupport::CONFIG['fy_start'].to_i
-              self.class.accumulate_term(pre_last.year, LucaSupport::CONFIG['fy_start'], pre_last.year, pre_last.month)
-            elsif @start_date.month < LucaSupport::CONFIG['fy_start'].to_i
-              self.class.accumulate_term(pre_last.year - 1, LucaSupport::CONFIG['fy_start'], pre_last.year, pre_last.month)
-            end
+      start_year = if @start_date.month > CONFIG['fy_start'].to_i
+                     pre_last.year
+                   else
+                     pre_last.year - 1
+                   end
+      pre = self.class.accumulate_term(start_year, CONFIG['fy_start'], pre_last.year, pre_last.month)
 
       base = Dict.latest_balance.each_with_object({}) do |(k, v), h|
-        h[k] = v[:balance].to_i if v[:balance]
+        h[k] = BigDecimal(v[:balance].to_s) if v[:balance]
+        h[k] ||= BigDecimal('0') if k.length == 2
       end
       if pre
         idx = (pre.keys + base.keys).uniq
-        base = {}.tap { |h| idx.each { |k| h[k] = (base[k] || 0) + (pre[k] || 0) } }
+        base = {}.tap do |h|
+          idx.each { |k| h[k] = (base[k] || BigDecimal('0')) + (pre[k] || BigDecimal('0')) }
+        end
       end
-      #code_sum(base).merge(self.class.total_subaccount(base))
       self.class.total_subaccount(base)
     end
 
@@ -275,39 +273,49 @@ module LucaBook
     end
 
     # for assert purpose
-    def self.gross(year, month = nil, code = nil, date_range = nil, rows = 4)
+    #
+    def self.gross(start_year, start_month, end_year = nil, end_month = nil,  code:  nil, date_range: nil, rows: 4)
       if ! date_range.nil?
         raise if date_range.class != Range
         # TODO: date based range search
       end
 
+      end_year ||= start_year
+      end_month ||= start_month
       sum = { debit: {}, credit: {}, debit_count: {}, credit_count: {} }
       idx_memo = []
-      asof(year, month) do |f, _path|
+      term(start_year, start_month, end_year, end_month, code) do |f, _path|
         CSV.new(f, headers: false, col_sep: "\t", encoding: 'UTF-8')
           .each_with_index do |row, i|
           break if i >= rows
+
           case i
           when 0
             idx_memo = row.map(&:to_s)
+            next if code && !idx_memo.include?(code)
+
             idx_memo.each do |r|
-              sum[:debit][r] ||= 0
+              sum[:debit][r] ||= BigDecimal('0')
               sum[:debit_count][r] ||= 0
             end
           when 1
+            next if code && !idx_memo.include?(code)
+
             row.each_with_index do |r, j|
-              sum[:debit][idx_memo[j]] += r.to_i # TODO: bigdecimal support
+              sum[:debit][idx_memo[j]] += BigDecimal(r.to_s)
               sum[:debit_count][idx_memo[j]] += 1
             end
           when 2
             idx_memo = row.map(&:to_s)
+            break if code && !idx_memo.include?(code)
+
             idx_memo.each do |r|
-              sum[:credit][r] ||= 0
+              sum[:credit][r] ||= BigDecimal('0')
               sum[:credit_count][r] ||= 0
             end
           when 3
             row.each_with_index do |r, j|
-              sum[:credit][idx_memo[j]] += r.to_i # TODO: bigdecimal support
+              sum[:credit][idx_memo[j]] += BigDecimal(r.to_s)
               sum[:credit_count][idx_memo[j]] += 1
             end
           else
@@ -315,49 +323,39 @@ module LucaBook
           end
         end
       end
+      if code
+        sum[:debit] = sum[:debit][code] || BigDecimal('0')
+        sum[:credit] = sum[:credit][code] || BigDecimal('0')
+        sum[:debit_count] = sum[:debit_count][code] || 0
+        sum[:credit_count] = sum[:credit_count][code] || 0
+      end
       sum
     end
 
     # netting vouchers in specified term
-    def self.net(year, month = nil, code = nil, date_range = nil)
-      g = gross(year, month, code, date_range)
+    #
+    def self.net(start_year, start_month, end_year = nil, end_month = nil, code: nil, date_range: nil)
+      g = gross(start_year, start_month, end_year, end_month, code: code, date_range: date_range)
       idx = (g[:debit].keys + g[:credit].keys).uniq.sort
       count = {}
       diff = {}.tap do |sum|
         idx.each do |code|
-          sum[code] = g.dig(:debit, code).nil? ? 0 : Util.calc_diff(g[:debit][code], code)
-          sum[code] -= g.dig(:credit, code).nil? ? 0 : Util.calc_diff(g[:credit][code], code)
+          sum[code] = g.dig(:debit, code).nil? ? BigDecimal('0') : Util.calc_diff(g[:debit][code], code)
+          sum[code] -= g.dig(:credit, code).nil? ? BigDecimal('0') : Util.calc_diff(g[:credit][code], code)
           count[code] = (g.dig(:debit_count, code) || 0) + (g.dig(:credit_count, code) || 0)
         end
       end
       [diff, count]
     end
 
-    # TODO: replace load_tsv -> generic load_tsv_dict
-    def load_start
-      file = Pathname(LucaSupport::Config::Pjdir) / 'data' / 'balance' / 'start.tsv'
-      {}.tap do |dict|
-        load_tsv(file) do |row|
-          dict[row[0]] = row[2].to_i if ! row[2].nil?
-        end
-      end
-    end
-
-    def load_tsv(path)
-      return enum_for(:load_tsv, path) unless block_given?
-
-      data = CSV.read(path, headers: true, col_sep: "\t", encoding: 'UTF-8')
-      data.each { |row| yield row }
-    end
-
     private
 
     def legal_items
-      return [] unless LucaSupport::Config::COUNTRY
+      return [] unless CONFIG['country']
 
-      case LucaSupport::Config::COUNTRY
+      case CONFIG['country']
       when 'jp'
-        ['91', '911', '912', '913', '9131', '9132', '914', '9141', '9142', '915', '916', '92', '93']
+        ['31', '32', '33', '91', '911', '912', '913', '9131', '9132', '914', '9141', '9142', '915', '916', '92', '93']
       end
     end
   end