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FINERACT-1806: Advanced accounting - Charge-off reason
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@adamsaghy
adamsaghy committed Jan 7, 2025
1 parent b7e6f35 commit e1d043b
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Showing 10 changed files with 159 additions and 18 deletions.
2 changes: 1 addition & 1 deletion ...neract/accounting/producttoaccountmapping/domain/ProductToGLAccountMappingRepository.java
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Expand Up @@ -67,7 +67,7 @@ List<ProductToGLAccountMapping> findAllChargeOffReasonsMappings(@Param("productI
@Param("productType") int productType);

@Query("select mapping from ProductToGLAccountMapping mapping where mapping.chargeOffReason.id =:chargeOffReasonId")
ProductToGLAccountMapping findChargeOffReasonMappingById(@Param("chargeOffReasonId") Integer chargeOffReasonId);
ProductToGLAccountMapping findChargeOffReasonMappingById(@Param("chargeOffReasonId") Long chargeOffReasonId);

@Query("select mapping from ProductToGLAccountMapping mapping where mapping.productId =:productId AND mapping.productType =:productType AND mapping.charge IS NULL AND mapping.paymentType IS NULL AND mapping.chargeOffReason IS NULL")
List<ProductToGLAccountMapping> findAllRegularMappings(@Param("productId") Long productId, @Param("productType") Integer productType);
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16 changes: 9 additions & 7 deletions fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
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Expand Up @@ -2190,13 +2190,9 @@ private Map<String, Object> buildAccountingMapForChargeOffDateCriteria(final Str
boolean isBeforeChargeOffDate) {
final Map<String, Object> accountingBridgeDataChargeOff = new LinkedHashMap<>(
getAccountingBridgeDataGenericAttributes(currencyCode, isAccountTransfer));
if (isBeforeChargeOffDate) {
accountingBridgeDataChargeOff.put("isChargeOff", false);
accountingBridgeDataChargeOff.put("isFraud", isFraud());
} else {
accountingBridgeDataChargeOff.put("isChargeOff", isChargedOff());
accountingBridgeDataChargeOff.put("isFraud", isFraud());
}
accountingBridgeDataChargeOff.put("isChargeOff", !isBeforeChargeOffDate && isChargedOff());
accountingBridgeDataChargeOff.put("isFraud", isFraud());
accountingBridgeDataChargeOff.put("chargeOffReasonCodeValue", fetchChargeOffReasonId());
return accountingBridgeDataChargeOff;
}

Expand Down Expand Up @@ -2274,6 +2270,8 @@ public Map<String, Object> deriveAccountingBridgeData(final String currencyCode,
accountingBridgeData.put("periodicAccrualBasedAccountingEnabled", isPeriodicAccrualAccountingEnabledOnLoanProduct());
accountingBridgeData.put("isAccountTransfer", isAccountTransfer);
accountingBridgeData.put("isChargeOff", isChargedOff());
accountingBridgeData.put("chargeOffReasonCodeValue", fetchChargeOffReasonId());

accountingBridgeData.put("isFraud", isFraud());

final List<Map<String, Object>> newLoanTransactions = new ArrayList<>();
Expand All @@ -2290,6 +2288,10 @@ public Map<String, Object> deriveAccountingBridgeData(final String currencyCode,
return accountingBridgeData;
}

private Long fetchChargeOffReasonId() {
return isChargedOff() && getChargeOffReason() != null ? getChargeOffReason().getId() : null;
}

public Money getReceivableInterest(final LocalDate tillDate) {
Money receivableInterest = Money.zero(getCurrency());
for (final LoanTransaction transaction : this.loanTransactions) {
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2 changes: 1 addition & 1 deletion ...ract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
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Expand Up @@ -45,5 +45,5 @@ public class LoanDTO {
private boolean markedAsChargeOff;
@Setter
private boolean markedAsFraud;
private Integer chargeOffReasonCodeValue;
private Long chargeOffReasonCodeValue;
}
4 changes: 2 additions & 2 deletions ...n/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
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Expand Up @@ -112,7 +112,7 @@ public LoanDTO populateLoanDtoFromMap(final Map<String, Object> accountingBridge
boolean isAccountTransfer = (Boolean) accountingBridgeData.get("isAccountTransfer");
boolean isLoanMarkedAsChargeOff = (Boolean) accountingBridgeData.get("isChargeOff");
boolean isLoanMarkedAsFraud = (Boolean) accountingBridgeData.get("isFraud");
final Integer chargeOffReasonCodeValue = (Integer) accountingBridgeData.get("chargeOffReasonCodeValue");
final Long chargeOffReasonCodeValue = (Long) accountingBridgeData.get("chargeOffReasonCodeValue");

@SuppressWarnings("unchecked")
final List<Map<String, Object>> newTransactionsMap = (List<Map<String, Object>>) accountingBridgeData.get("newLoanTransactions");
Expand Down Expand Up @@ -177,7 +177,7 @@ public LoanDTO populateLoanDtoFromMap(final Map<String, Object> accountingBridge
chargeOffReasonCodeValue);
}

public ProductToGLAccountMapping getChargeOffMappingByCodeValue(Integer chargeOffReasonCodeValue) {
public ProductToGLAccountMapping getChargeOffMappingByCodeValue(Long chargeOffReasonCodeValue) {
return accountMappingRepository.findChargeOffReasonMappingById(chargeOffReasonCodeValue);
}

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2 changes: 1 addition & 1 deletion ...ache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
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Expand Up @@ -230,7 +230,7 @@ private void createJournalEntriesForChargeOff(LoanDTO loanDTO, LoanTransactionDT
GLAccountBalanceHolder glAccountBalanceHolder = new GLAccountBalanceHolder();

// need to fetch if there are account mappings (always one)
Integer chargeOffReasonCodeValue = loanDTO.getChargeOffReasonCodeValue();
Long chargeOffReasonCodeValue = loanDTO.getChargeOffReasonCodeValue();

ProductToGLAccountMapping mapping = chargeOffReasonCodeValue != null
? helper.getChargeOffMappingByCodeValue(chargeOffReasonCodeValue)
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2 changes: 2 additions & 0 deletions .../main/java/org/apache/fineract/infrastructure/codes/api/CodeValuesApiResourceSwagger.java
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Expand Up @@ -72,6 +72,8 @@ private PostCodeValueDataResponse() {

@Schema(example = "4")
public Long resourceId;
@Schema(example = "4")
public Long subResourceId;
}

@Schema(description = "PutCodeValuesDataRequest")
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2 changes: 1 addition & 1 deletion ...org/apache/fineract/accounting/journalentry/CreateJournalEntriesForChargeOffLoanTest.java
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Expand Up @@ -48,7 +48,7 @@
@ExtendWith(MockitoExtension.class)
class CreateJournalEntriesForChargeOffLoanTest {

private static final Integer chargeOffReasons = 15;
private static final Long chargeOffReasons = 15L;

@Mock
private AccountingProcessorHelper helper;
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1 change: 1 addition & 0 deletions ...ion-tests/src/test/java/org/apache/fineract/integrationtests/BaseLoanIntegrationTest.java
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Expand Up @@ -159,6 +159,7 @@ public abstract class BaseLoanIntegrationTest {
protected BusinessDateHelper businessDateHelper = new BusinessDateHelper();
protected DateTimeFormatter dateTimeFormatter = DateTimeFormatter.ofPattern(DATETIME_PATTERN);
protected GlobalConfigurationHelper globalConfigurationHelper = new GlobalConfigurationHelper();
protected final CodeHelper codeHelper = new CodeHelper();

protected static void validateRepaymentPeriod(GetLoansLoanIdResponse loanDetails, Integer index, LocalDate dueDate, double principalDue,
double principalPaid, double principalOutstanding, double paidInAdvance, double paidLate) {
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129 changes: 129 additions & 0 deletions ...tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java
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Expand Up @@ -26,12 +26,21 @@
import io.restassured.http.ContentType;
import io.restassured.specification.RequestSpecification;
import io.restassured.specification.ResponseSpecification;
import java.math.BigDecimal;
import java.time.LocalDate;
import java.time.format.DateTimeFormatter;
import java.time.format.DateTimeFormatterBuilder;
import java.util.Collections;
import java.util.List;
import java.util.UUID;
import org.apache.fineract.client.models.AllowAttributeOverrides;
import org.apache.fineract.client.models.GetCodesResponse;
import org.apache.fineract.client.models.GetLoansLoanIdResponse;
import org.apache.fineract.client.models.PostChargeOffReasonToExpenseAccountMappings;
import org.apache.fineract.client.models.PostCodeValueDataResponse;
import org.apache.fineract.client.models.PostCodeValuesDataRequest;
import org.apache.fineract.client.models.PostLoanProductsRequest;
import org.apache.fineract.client.models.PostLoanProductsResponse;
import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdRequest;
import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdResponse;
import org.apache.fineract.client.models.PostLoansLoanIdTransactionsRequest;
Expand All @@ -54,6 +63,7 @@
import org.apache.fineract.integrationtests.common.loans.LoanTransactionHelper;
import org.apache.fineract.integrationtests.common.system.CodeHelper;
import org.apache.fineract.integrationtests.inlinecob.InlineLoanCOBHelper;
import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleType;
import org.junit.jupiter.api.BeforeEach;
import org.junit.jupiter.api.Test;

Expand Down Expand Up @@ -789,6 +799,125 @@ public void noIncomeRecognitionAfterChargeOff() {
}
}

@Test
public void advancedAccountingForChargeOff() {
runAt("02 January 2023", () -> {
final Account chargeOffDelinquentExpenseAccount = accountHelper
.createExpenseAccount("delinquent_expense_for_charge_off_reason");
GetCodesResponse chargeOffReasonCode = fetchChargeOffReasonCode();
PostCodeValueDataResponse chargeOffReason = codeHelper.createCodeValue(chargeOffReasonCode.getId(),
new PostCodeValuesDataRequest().name(Utils.uniqueRandomStringGenerator("DELINQUENT_", 6)).isActive(true).position(10));
Long clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId();
PostLoanProductsResponse productsResponse = createLoanProductWithAdvancedChargeOffAccounting(chargeOffReason,
chargeOffDelinquentExpenseAccount);
// Apply and Approve Loan
Long loanId = applyAndApproveLoan(clientId, productsResponse.getResourceId(), "01 January 2023", 1000.0, 1);
// Disburse Loan
disburseLoan(loanId, BigDecimal.valueOf(1000.00), "01 January 2023");

PostLoansLoanIdTransactionsResponse chargeOffTransaction = this.loanTransactionHelper.chargeOffLoan(loanId,
new PostLoansLoanIdTransactionsRequest().transactionDate("02 January 2023").locale("en").dateFormat("dd MMMM yyyy")
.chargeOffReasonId(chargeOffReason.getSubResourceId()));
// verify journal entries
verifyTRJournalEntries(chargeOffTransaction.getResourceId(), journalEntry(1000.0, loansReceivableAccount, "CREDIT"), //
journalEntry(1000.0, chargeOffDelinquentExpenseAccount, "DEBIT"));
});
}

private PostLoanProductsResponse createLoanProductWithAdvancedChargeOffAccounting(PostCodeValueDataResponse chargeOffReason,
Account chargeOffDelinquentExpenseAccount) {
return this.loanTransactionHelper.createLoanProduct(new PostLoanProductsRequest()
.name(Utils.uniqueRandomStringGenerator("LOAN_PRODUCT_", 6))//
.shortName(Utils.uniqueRandomStringGenerator("", 4))//
.description("Loan Product Description")//
.includeInBorrowerCycle(false)//
.currencyCode("USD")//
.digitsAfterDecimal(2)//
.inMultiplesOf(0)//
.installmentAmountInMultiplesOf(1)//
.useBorrowerCycle(false)//
.minPrincipal(100.0)//
.principal(1000.0)//
.maxPrincipal(100000.0)//
.minNumberOfRepayments(1)//
.numberOfRepayments(1)//
.maxNumberOfRepayments(30)//
.isLinkedToFloatingInterestRates(false)//
.minInterestRatePerPeriod((double) 0)//
.interestRatePerPeriod(0.0)//
.maxInterestRatePerPeriod((double) 100)//
.interestRateFrequencyType(2)//
.repaymentEvery(30)//
.repaymentFrequencyType(0L)//
.amortizationType(1)//
.interestType(0)//
.isEqualAmortization(false)//
.interestCalculationPeriodType(1)//
.transactionProcessingStrategyCode(
LoanProductTestBuilder.DUE_PENALTY_FEE_INTEREST_PRINCIPAL_IN_ADVANCE_PRINCIPAL_PENALTY_FEE_INTEREST_STRATEGY)//
.loanScheduleType(LoanScheduleType.CUMULATIVE.toString()) //
.daysInYearType(1)//
.daysInMonthType(1)//
.canDefineInstallmentAmount(true)//
.graceOnArrearsAgeing(3)//
.overdueDaysForNPA(179)//
.accountMovesOutOfNPAOnlyOnArrearsCompletion(false)//
.principalThresholdForLastInstallment(50)//
.allowVariableInstallments(false)//
.canUseForTopup(false)//
.isInterestRecalculationEnabled(false)//
.holdGuaranteeFunds(false)//
.multiDisburseLoan(true)//
.allowAttributeOverrides(new AllowAttributeOverrides()//
.amortizationType(true)//
.interestType(true)//
.transactionProcessingStrategyCode(true)//
.interestCalculationPeriodType(true)//
.inArrearsTolerance(true)//
.repaymentEvery(true)//
.graceOnPrincipalAndInterestPayment(true)//
.graceOnArrearsAgeing(true))//
.allowPartialPeriodInterestCalcualtion(true)//
.maxTrancheCount(10)//
.outstandingLoanBalance(10000.0)//
.charges(Collections.emptyList())//
.accountingRule(3)//
.fundSourceAccountId(fundSource.getAccountID().longValue())//
.loanPortfolioAccountId(loansReceivableAccount.getAccountID().longValue())//
.transfersInSuspenseAccountId(suspenseAccount.getAccountID().longValue())//
.interestOnLoanAccountId(interestIncomeAccount.getAccountID().longValue())//
.incomeFromFeeAccountId(feeIncomeAccount.getAccountID().longValue())//
.incomeFromPenaltyAccountId(penaltyIncomeAccount.getAccountID().longValue())//
.incomeFromRecoveryAccountId(recoveriesAccount.getAccountID().longValue())//
.writeOffAccountId(writtenOffAccount.getAccountID().longValue())//
.overpaymentLiabilityAccountId(overpaymentAccount.getAccountID().longValue())//
.receivableInterestAccountId(interestReceivableAccount.getAccountID().longValue())//
.receivableFeeAccountId(feeReceivableAccount.getAccountID().longValue())//
.receivablePenaltyAccountId(penaltyReceivableAccount.getAccountID().longValue())//
.goodwillCreditAccountId(goodwillExpenseAccount.getAccountID().longValue())//
.incomeFromGoodwillCreditInterestAccountId(interestIncomeChargeOffAccount.getAccountID().longValue())//
.incomeFromGoodwillCreditFeesAccountId(feeChargeOffAccount.getAccountID().longValue())//
.incomeFromGoodwillCreditPenaltyAccountId(feeChargeOffAccount.getAccountID().longValue())//
.incomeFromChargeOffInterestAccountId(interestIncomeChargeOffAccount.getAccountID().longValue())//
.incomeFromChargeOffFeesAccountId(feeChargeOffAccount.getAccountID().longValue())//
.incomeFromChargeOffPenaltyAccountId(penaltyChargeOffAccount.getAccountID().longValue())//
.chargeOffExpenseAccountId(chargeOffExpenseAccount.getAccountID().longValue())//
.chargeOffFraudExpenseAccountId(chargeOffFraudExpenseAccount.getAccountID().longValue())//
.addChargeOffReasonToExpenseAccountMappingsItem(
new PostChargeOffReasonToExpenseAccountMappings().chargeOffReasonCodeValueId(chargeOffReason.getSubResourceId())
.expenseAccountId(chargeOffDelinquentExpenseAccount.getAccountID().longValue()))
.dateFormat(DATETIME_PATTERN)//
.locale("en_GB")//
.disallowExpectedDisbursements(true)//
.allowApprovedDisbursedAmountsOverApplied(true)//
.overAppliedCalculationType("percentage")//
.overAppliedNumber(50));
}

private GetCodesResponse fetchChargeOffReasonCode() {
return codeHelper.retrieveCodes().stream().filter(c -> "ChargeOffReasons".equals(c.getName())).findFirst().orElseThrow();
}

private Integer createLoanAccount(final Integer clientID, final Integer loanProductID, final String externalId) {

String loanApplicationJSON = new LoanApplicationTestBuilder().withPrincipal("1000").withLoanTermFrequency("1")
Expand Down
17 changes: 12 additions & 5 deletions ...on-tests/src/test/java/org/apache/fineract/integrationtests/common/system/CodeHelper.java
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Expand Up @@ -27,19 +27,19 @@
import java.util.ArrayList;
import java.util.HashMap;
import java.util.List;
import org.apache.fineract.client.models.GetCodesResponse;
import org.apache.fineract.client.models.PostCodeValueDataResponse;
import org.apache.fineract.client.models.PostCodeValuesDataRequest;
import org.apache.fineract.integrationtests.client.IntegrationTest;
import org.apache.fineract.integrationtests.common.Utils;

public final class CodeHelper {
public final class CodeHelper extends IntegrationTest {

private static final String COUNTRY_CODE_NAME = "COUNTRY";
private static final String STATE_CODE_NAME = "STATE";
private static final String ADDRESS_TYPE_CODE_NAME = "ADDRESS_TYPE";
private static final String CHARGE_OFF_REASONS_CODE_NAME = "ChargeOffReasons";

private CodeHelper() {

}

public static final String CODE_ID_ATTRIBUTE_NAME = "id";
public static final String RESPONSE_ID_ATTRIBUTE_NAME = "resourceId";
public static final String SUBRESPONSE_ID_ATTRIBUTE_NAME = "subResourceId";
Expand Down Expand Up @@ -280,4 +280,11 @@ public static Object updateCodeValue(final RequestSpecification requestSpec, fin
getTestCodeValueAsJSON(codeValueName, description, position), jsonAttributeToGetback);
}

public PostCodeValueDataResponse createCodeValue(Long codeId, PostCodeValuesDataRequest request) {
return ok(fineract().codeValues.createCodeValue(codeId, request));
}

public List<GetCodesResponse> retrieveCodes() {
return ok(fineract().codes.retrieveCodes());
}
}

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