morty 0.0.1 → 0.1.0

data/db/seeds.rb

@@ -0,0 +1,18 @@
+puts "Loading db/seeds... (morty)"
+
+Morty::Ledger.seed 'default'
+
+Morty::Seed.account_types %w[
+  A asset     DR
+  L liability CR
+  E equity    CR
+  R revenue   CR
+  X expense   DR
+]
+
+Morty::ActivityType.seed *%w[
+  adjustment
+  cancel
+  return
+  reversal
+]

data/db/sql/create_morty_schema.sql

@@ -0,0 +1,479 @@
+CREATE SCHEMA morty;
+
+SET search_path=morty;
+
+CREATE TABLE ledgers (
+    ledger_id        SMALLSERIAL  PRIMARY KEY
+  , ledger           TEXT         NOT NULL UNIQUE
+  , last_closed_on   DATE
+);
+
+CREATE TABLE account_types (
+    account_type_id  CHAR(1)      PRIMARY KEY     CHECK (account_type_id IN ('A', 'L', 'E', 'R', 'X'))
+  , account_type     TEXT         NOT NULL UNIQUE
+  , normal_balance   CHAR(2)      NOT NULL        CHECK (normal_balance IN ('DR', 'CR'))
+);
+
+CREATE TABLE accounts (
+    account_id       SMALLSERIAL  PRIMARY KEY
+
+  , account_type_id  CHAR(1)      NOT NULL REFERENCES account_types
+
+  , active           BOOLEAN      NOT NULL DEFAULT TRUE
+  , contra           BOOLEAN      NOT NULL DEFAULT FALSE
+  , account          TEXT         NOT NULL UNIQUE
+  , account_code     VARCHAR(20)           UNIQUE
+);
+
+CREATE TABLE activity_types (
+    activity_type_id SMALLSERIAL  PRIMARY KEY
+  , activity_type    TEXT         NOT NULL UNIQUE
+);
+
+CREATE TABLE activities (
+    activity_id      BIGSERIAL    PRIMARY KEY
+  , idempotent_uuid  UUID                  UNIQUE
+
+  , activity_type_id SMALLINT     NOT NULL REFERENCES activity_types
+
+  , source_id        INTEGER      NOT NULL
+
+  , accounting_date  DATE         NOT NULL CHECK (accounting_date <= CURRENT_DATE)
+  , effective_date   DATE         NOT NULL
+
+  -- Use DECIMAL(20,8) to represent cryptocurrencies
+  , activity_amount  DECIMAL(8,2) CHECK (activity_amount > 0)
+
+  , cancels_id       BIGINT       REFERENCES activities
+
+  , created_at       TIMESTAMPTZ  NOT NULL DEFAULT now()
+  , updated_at       TIMESTAMPTZ
+
+  -- is this right? do we want to support payments recorded today, but effective on some future date?
+  , CHECK (effective_date <= accounting_date)
+
+  -- Can't cancel yourself
+  , CHECK (cancels_id <> activity_id)
+);
+
+CREATE        INDEX ON activities (source_id, effective_date);
+CREATE        INDEX ON activities (activity_type_id);
+CREATE        INDEX ON activities USING brin (accounting_date);
+CREATE UNIQUE INDEX ON activities (cancels_id) WHERE cancels_id IS NOT NULL;
+
+CREATE TABLE entry_types (
+    entry_type_id     SMALLSERIAL  PRIMARY KEY
+
+  , ledger_id         SMALLINT     NOT NULL DEFAULT 1 REFERENCES ledgers
+  , dr_id             SMALLINT     NOT NULL           REFERENCES accounts
+  , cr_id             SMALLINT     NOT NULL           REFERENCES accounts
+
+  -- Avoid non-sensical txns
+  , CHECK (dr_id <> cr_id)
+
+  , UNIQUE (ledger_id, dr_id, cr_id)
+);
+
+CREATE TABLE entries (
+    entry_id          BIGSERIAL    PRIMARY KEY
+
+  , activity_id       BIGINT       NOT NULL REFERENCES activities
+  , entry_type_id     SMALLINT     NOT NULL REFERENCES entry_types
+
+  , amount            DECIMAL(8,2) NOT NULL CHECK (amount > 0)
+
+  , created_at        TIMESTAMPTZ  NOT NULL DEFAULT now()
+
+  , UNIQUE (activity_id, entry_type_id)
+);
+
+CREATE INDEX ON entries (entry_type_id);
+CREATE INDEX ON entries USING BRIN (created_at);
+
+CREATE VIEW drs AS
+SELECT
+    activity_id
+  , entry_id
+  , ledger
+  , account
+  , amount
+
+FROM entries
+
+JOIN entry_types USING (entry_type_id)
+JOIN ledgers     USING (ledger_id)
+JOIN accounts    ON dr_id = account_id
+;
+
+CREATE VIEW crs AS
+SELECT
+    activity_id
+  , entry_id
+  , ledger
+  , account
+  , -amount
+
+FROM entries
+
+JOIN entry_types USING (entry_type_id)
+JOIN ledgers     USING (ledger_id)
+JOIN accounts    ON cr_id = account_id
+;
+
+CREATE VIEW details AS
+  SELECT * FROM drs JOIN activities USING (activity_id)
+  UNION ALL
+  SELECT * FROM crs JOIN activities USING (activity_id)
+;
+
+CREATE VIEW ledger_balances AS
+SELECT
+    ledger
+  , account_type
+  , account
+  , SUM(amount) AS balance
+
+FROM details
+
+JOIN accounts      USING (account)
+JOIN account_types USING (account_type_id)
+
+GROUP BY ledger, account, account_type
+;
+
+CREATE VIEW balances AS
+SELECT
+    source_id
+  , ledger
+  , account
+  , account_type
+  , SUM(amount) AS balance
+FROM details
+JOIN accounts      USING (account)
+JOIN account_types USING (account_type_id)
+GROUP BY source_id, ledger, account, account_type;
+
+CREATE VIEW trial_balance AS
+SELECT
+    ledger
+  , SUM(amount) AS balance
+
+FROM details
+
+GROUP BY ledger
+;
+
+CREATE VIEW errors AS
+SELECT * FROM (
+  SELECT
+      activity_id
+    , ledger
+    , activity_type
+    , activity_amount
+    , SUM(amount) AS entry_sum
+
+  FROM activities
+
+  JOIN activity_types USING (activity_type_id)
+  JOIN entries        USING (activity_id)
+  JOIN entry_types    USING (entry_type_id)
+  JOIN ledgers        USING (ledger_id)
+
+  WHERE activity_amount IS NOT NULL
+  GROUP BY activity_id, ledger, activity_type, activity_amount
+) sums
+
+WHERE activity_amount <> entry_sum
+;
+
+CREATE SCHEMA morty_archive;
+
+SET search_path=morty_archive;
+
+CREATE TABLE activities (LIKE morty.activities INCLUDING ALL);
+CREATE TABLE entries    (LIKE morty.entries    INCLUDING ALL);
+
+DO $$
+DECLARE
+  r RECORD;
+BEGIN
+  FOR r IN
+    SELECT conname, conrelid::regclass AS table_name
+    FROM pg_constraint
+    WHERE contype = 'f'
+      AND connamespace = 'morty_archive'::regnamespace
+  LOOP
+    EXECUTE format('ALTER TABLE %s DROP CONSTRAINT %I', r.table_name, r.conname);
+  END LOOP;
+END $$;
+
+CREATE VIEW drs AS
+SELECT
+    activity_id
+  , entry_id
+  , ledger
+  , account
+  , amount
+
+FROM entries
+
+JOIN morty.entry_types USING (entry_type_id)
+JOIN morty.ledgers     USING (ledger_id)
+JOIN morty.accounts    ON dr_id = account_id
+;
+
+CREATE VIEW crs AS
+SELECT
+    activity_id
+  , entry_id
+  , ledger
+  , account
+  , -amount
+
+FROM entries
+
+JOIN morty.entry_types USING (entry_type_id)
+JOIN morty.ledgers     USING (ledger_id)
+JOIN morty.accounts    ON cr_id = account_id
+;
+
+CREATE VIEW details AS
+  SELECT * FROM drs JOIN activities USING (activity_id)
+  UNION ALL
+  SELECT * FROM crs JOIN activities USING (activity_id)
+;
+
+CREATE VIEW ledger_balances AS
+SELECT
+    ledger
+  , account_type
+  , account
+  , SUM(amount) AS balance
+
+FROM details
+
+JOIN morty.accounts      USING (account)
+JOIN morty.account_types USING (account_type_id)
+
+GROUP BY ledger, account, account_type
+;
+
+CREATE VIEW balances AS
+SELECT
+    source_id
+  , ledger
+  , account
+  , account_type
+  , SUM(amount) AS balance
+FROM details
+
+JOIN morty.accounts      USING (account)
+JOIN morty.account_types USING (account_type_id)
+
+GROUP BY source_id, ledger, account, account_type;
+
+CREATE VIEW morty.all_details AS
+  SELECT * FROM morty.details
+  UNION ALL
+  SELECT * FROM morty_archive.details
+;
+
+CREATE VIEW morty.all_balances AS
+SELECT
+    source_id
+  , ledger
+  , account
+  , account_type
+  , SUM(amount) AS balance
+FROM morty.all_details
+JOIN morty.accounts      USING (account)
+JOIN morty.account_types USING (account_type_id)
+GROUP BY source_id, ledger, account, account_type;
+
+CREATE VIEW morty.all_ledger_balances AS
+SELECT
+    ledger
+  , account_type
+  , account
+  , SUM(amount) AS balance
+
+FROM morty.all_details
+
+JOIN morty.accounts      USING (account)
+JOIN morty.account_types USING (account_type_id)
+
+GROUP BY ledger, account_type, account;
+
+
+
+-- Shared trigger functions
+CREATE OR REPLACE FUNCTION morty.prevent_delete() RETURNS TRIGGER AS $$
+BEGIN
+  IF current_setting('morty.allow_mutations', true) = 'true' THEN
+    RETURN OLD;
+  END IF;
+  RAISE EXCEPTION 'deletes not allowed on %', TG_TABLE_NAME;
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE OR REPLACE FUNCTION morty.prevent_update() RETURNS TRIGGER AS $$
+BEGIN
+  IF current_setting('morty.allow_mutations', true) = 'true' THEN
+    RETURN NEW;
+  END IF;
+  RAISE EXCEPTION 'updates not allowed on %', TG_TABLE_NAME;
+END;
+$$ LANGUAGE plpgsql;
+
+
+
+DO $$
+DECLARE
+  t TEXT;
+BEGIN
+  FOREACH t IN ARRAY ARRAY[
+    'morty.account_types',
+    'morty.activities',
+    'morty.entry_types',
+    'morty.entries',
+
+    'morty_archive.activities',
+    'morty_archive.entries'
+  ]
+  LOOP
+    EXECUTE format('CREATE TRIGGER no_delete BEFORE DELETE ON %s
+      FOR EACH ROW EXECUTE FUNCTION morty.prevent_delete()', t);
+    EXECUTE format('CREATE TRIGGER no_update BEFORE UPDATE ON %s
+      FOR EACH ROW EXECUTE FUNCTION morty.prevent_update()', t);
+  END LOOP;
+END $$;
+
+
+
+CREATE OR REPLACE FUNCTION morty.archive_source(p_source_id INTEGER)
+RETURNS TABLE(archived_activities BIGINT, archived_entries BIGINT) AS $$
+DECLARE
+  activity_count BIGINT;
+  entry_count    BIGINT;
+BEGIN
+  IF EXISTS (
+    SELECT 1 FROM morty.activities a
+    JOIN morty.entries e USING (activity_id)
+    JOIN morty.entry_types et USING (entry_type_id)
+    JOIN morty.ledgers l USING (ledger_id)
+    WHERE a.source_id = p_source_id
+      AND (l.last_closed_on IS NULL OR a.accounting_date > l.last_closed_on)
+  ) THEN
+    RAISE EXCEPTION 'source % has entries in an open period', p_source_id;
+  END IF;
+
+  PERFORM set_config('morty.allow_mutations', 'true', true);
+
+  WITH moved AS (
+    DELETE FROM morty.entries
+    WHERE activity_id IN (
+      SELECT activity_id FROM morty.activities WHERE source_id = p_source_id
+    )
+    RETURNING *
+  )
+  INSERT INTO morty_archive.entries SELECT * FROM moved;
+
+  GET DIAGNOSTICS entry_count = ROW_COUNT;
+
+  WITH moved AS (
+    DELETE FROM morty.activities
+    WHERE source_id = p_source_id
+    RETURNING *
+  )
+  INSERT INTO morty_archive.activities SELECT * FROM moved;
+
+  GET DIAGNOSTICS activity_count = ROW_COUNT;
+
+  PERFORM set_config('morty.allow_mutations', '', true);
+
+  RETURN QUERY SELECT activity_count, entry_count;
+END;
+$$ LANGUAGE plpgsql;
+
+
+
+CREATE OR REPLACE FUNCTION morty.archive_through(p_through DATE)
+RETURNS TABLE(archived_activities BIGINT, archived_entries BIGINT) AS $$
+DECLARE
+  activity_count BIGINT;
+  entry_count    BIGINT;
+BEGIN
+  IF p_through >= CURRENT_DATE THEN
+    RAISE EXCEPTION 'cannot archive current or future';
+  END IF;
+
+  IF EXISTS (
+    SELECT 1 FROM morty.ledgers
+    WHERE last_closed_on IS NULL OR last_closed_on < p_through
+  ) THEN
+    RAISE EXCEPTION 'all ledgers must be closed through % before archiving', p_through;
+  END IF;
+
+  PERFORM set_config('morty.allow_mutations', 'true', true);
+
+  WITH moved AS (
+    DELETE FROM morty.entries
+    WHERE activity_id IN (
+      SELECT activity_id FROM morty.activities WHERE accounting_date <= p_through
+    )
+    RETURNING *
+  )
+  INSERT INTO morty_archive.entries SELECT * FROM moved;
+
+  GET DIAGNOSTICS entry_count = ROW_COUNT;
+
+  WITH moved AS (
+    DELETE FROM morty.activities
+    WHERE accounting_date <= p_through
+    RETURNING *
+  )
+  INSERT INTO morty_archive.activities SELECT * FROM moved;
+
+  GET DIAGNOSTICS activity_count = ROW_COUNT;
+
+  PERFORM set_config('morty.allow_mutations', '', true);
+
+  RETURN QUERY SELECT activity_count, entry_count;
+END;
+$$ LANGUAGE plpgsql;
+
+
+CREATE OR REPLACE FUNCTION morty.close_period(p_ledger_id SMALLINT, p_through DATE)
+RETURNS VOID AS $$
+DECLARE
+  balance DECIMAL;
+BEGIN
+  IF p_through >= CURRENT_DATE THEN
+    RAISE EXCEPTION 'cannot close current or future periods';
+  END IF;
+
+  SELECT SUM(amount) INTO balance
+  FROM morty.details d
+  WHERE d.ledger = (SELECT ledger FROM morty.ledgers WHERE ledger_id = p_ledger_id)
+    AND d.accounting_date <= p_through;
+
+  IF COALESCE(balance, 0) <> 0 THEN
+    RAISE EXCEPTION 'ledger % does not balance through % (off by %)', p_ledger_id, p_through, balance;
+  END IF;
+
+  PERFORM set_config('morty.allow_mutations', 'true', true);
+
+  UPDATE morty.ledgers
+  SET last_closed_on = p_through
+  WHERE ledger_id = p_ledger_id
+    AND (last_closed_on IS NULL OR last_closed_on < p_through);
+
+  PERFORM set_config('morty.allow_mutations', '', true);
+END;
+$$ LANGUAGE plpgsql;
+
+
+/*
+SELECT * FROM morty.archive_source(1234);
+SELECT * FROM morty.archive_through('2025-12-31');
+*/

data/features/accountant.feature

@@ -0,0 +1,47 @@
+Feature: Accountant
+
+  Background:
+    Given a default accountant
+
+  Scenario: Missing source
+    Given a sourceless accountant
+    Then I cannot save
+
+  Scenario: Invalid source (missing class)
+    Given the accountant:
+      """
+        class InvalidSourceAccountant < Morty::Accountant
+          source :missing
+        end
+      """
+     Then the accountant is invalid
+
+  Scenario: Invalid source (missing id)
+    Given the accountant:
+      """
+        class SourceExample
+        end
+
+        class InvalidSourceExampleAccountant < Morty::Accountant
+          source :source_example
+        end
+      """
+     Then the accountant is invalid
+
+  Scenario: Multiple sources
+    Given the configuration:
+      """
+        class Source1; end
+        class Source2; end
+
+        @accountant.source = :source1
+        @accountant.source = :source2
+      """
+     Then the accountant is invalid
+
+  Scenario: Future start date
+    Given the configuration:
+      """
+        @accountant.start_date = Date.current + 1
+      """
+     Then the accountant is invalid

data/features/adjustment.feature

@@ -0,0 +1,79 @@
+Feature: Adjustment
+
+  An adjustment activity is created when recording an activity with an effective_date in the past
+
+  Background:
+    Given an adjusting accountant
+      And a start date of 2016-01-01
+      And an interest rate of 36.5%
+
+      And I simulate these activities:
+       | issue | 2026-01-01 | 1000.00 |
+
+     Then I have 1 issue activity
+
+  Scenario: One retroactive payment
+    When I simulate until 2026-01-03
+     And I apply a payment effective 2026-01-02 for $500.00
+
+    Then I have these balances:
+      | cash      | -500.00 |
+      | principal |  501.00 |
+      | interest  |    0.50 |
+      | revenue   |   -1.50 |
+
+     And I have these activity counts:
+       | issue      | 1 |
+       | payment    | 1 |
+       | adjustment | 1 |
+       | interest   | 2 |
+
+  Scenario: Two retroactive payments
+    When I simulate until 2026-01-04
+     And I apply a payment effective 2026-01-03 for $500.00
+
+    Then I have these balances:
+      | cash      | -500.00 |
+      | principal |  502.00 |
+      | interest  |    0.50 |
+      | revenue   |   -2.50 |
+
+    When I simulate until 2026-01-05
+     And I apply a payment effective 2026-01-02 for $400.00
+
+    Then I have these balances:
+      | cash      | -100.00 |
+      | principal |  101.60 |
+      | interest  |    0.20 |
+      | revenue   |   -1.80 |
+
+     And I have these activity counts:
+       | issue      | 1 |
+       | payment    | 2 |
+       | adjustment | 2 |
+       | interest   | 4 |
+
+  Scenario: Two retroactive payments interleaved
+    When I simulate until 2026-01-04
+     And I apply a payment effective 2026-01-02 for $400.00
+
+    Then I have these balances:
+      | cash      | -600.00 |
+      | principal |  601.00 |
+      | interest  |    1.20 |
+      | revenue   |   -2.20 |
+
+    When I simulate until 2026-01-05
+     And I apply a payment effective 2026-01-03 for $500.00
+
+    Then I have these balances:
+      | cash      | -100.00 |
+      | principal |  101.60 |
+      | interest  |    0.20 |
+      | revenue   |   -1.80 |
+
+     And these activity counts:
+       | issue      | 1 |
+       | payment    | 2 |
+       | adjustment | 2 |
+       | interest   | 4 |