NPO-Accounting/conservancy_beancount Changeset - a0ff9e6834aa

Changeset - a0ff9e6834aa

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0 2 0

Brett Smith - 4 years ago 2020-08-18 19:15:02
brettcsmith@brettcsmith.org

balance_sheet: Support arbitrary date ranges.

This lets you do year-over-year comparisons of smaller ranges of time, like
a quarter.

2 files changed with 33 insertions and 19 deletions:

conservancy_beancount/reports/balance_sheet.py

setup.py

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conservancy_beancount/reports/balance_sheet.py

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@@ ... / @@ -50,87 +50,100 @@ import odf.table # type:ignore[import] @@
 from beancount.parser import printer as bc_printer
 from . import core
 from .. import books
 from .. import cliutil
 from .. import config as configmod
 from .. import data
 from .. import ranges
 EQUITY_ACCOUNTS = frozenset(['Equity', 'Income', 'Expenses'])
 PROGNAME = 'balance-sheet-report'
 logger = logging.getLogger('conservancy_beancount.tools.balance_sheet')
 KWArgs = Mapping[str, Any]
 class Fund(enum.IntFlag):
     RESTRICTED = enum.auto()
     UNRESTRICTED = enum.auto()
     ANY = RESTRICTED | UNRESTRICTED
 class Period(enum.IntFlag):
     OPENING = enum.auto()
     PRIOR = enum.auto()
     MIDDLE = enum.auto()
     PERIOD = enum.auto()
     BEFORE_PERIOD = OPENING | PRIOR
     ANY = OPENING | PRIOR | PERIOD
     THRU_PRIOR = OPENING | PRIOR
     THRU_MIDDLE = THRU_PRIOR | MIDDLE
     ANY = THRU_MIDDLE | PERIOD
 class BalanceKey(NamedTuple):
     account: data.Account
     classification: data.Account
     period: Period
     fund: Fund
     post_type: Optional[str]
 class Balances:
     def __init__(self,
                  postings: Iterable[data.Posting],
                  start_date: datetime.date,
                  stop_date: datetime.date,
                  fund_key: str='project',
                  unrestricted_fund_value: str='Conservancy',
     ) -> None:
         self.prior_range = ranges.DateRange(
             cliutil.diff_year(start_date, -1),
             cliutil.diff_year(stop_date, -1),
+        )
         assert self.prior_range.stop <= start_date
         year_diff = (stop_date - start_date).days // 365
         if year_diff == 0:
             self.prior_range = ranges.DateRange(
                 cliutil.diff_year(start_date, -1),
                 cliutil.diff_year(stop_date, -1),
+            )
             self.period_desc = "Period"
         else:
             self.prior_range = ranges.DateRange(
                 cliutil.diff_year(start_date, -year_diff),
                 start_date,
+            )
             self.period_desc = f"Year{'s' if year_diff > 1 else ''}"
         self.middle_range = ranges.DateRange(self.prior_range.stop, start_date)
         self.period_range = ranges.DateRange(start_date, stop_date)
         self.balances: Mapping[BalanceKey, core.MutableBalance] \
             = collections.defaultdict(core.MutableBalance)
         for post in postings:
             post_date = post.meta.date
             if post_date in self.period_range:
             if post_date >= stop_date:
                 continue
             elif post_date in self.period_range:
                 period = Period.PERIOD
             elif post_date in self.middle_range:
                 period = Period.MIDDLE
             elif post_date in self.prior_range:
                 period = Period.PRIOR
             elif post_date < self.prior_range.start:
                 period = Period.OPENING
             else:
-                continue
+                period = Period.OPENING
             if post.account == 'Expenses:CurrencyConversion':
                 account = data.Account('Income:CurrencyConversion')
             else:
                 account = post.account
             if post.meta.get(fund_key) == unrestricted_fund_value:
                 fund = Fund.UNRESTRICTED
             else:
                 fund = Fund.RESTRICTED
             try:
                 classification_s = account.meta['classification']
                 if isinstance(classification_s, str):
                     classification = data.Account(classification_s)
                 else:
                     raise TypeError()
             except (KeyError, TypeError):
                 classification = account
             if account.root_part() == 'Expenses':
                 post_type = post.meta.get('expense-type')
             else:
                 post_type = None
             key = BalanceKey(account, classification, period, fund, post_type)
             self.balances[key] += post.at_cost()
     def total(self,
@@ ... / @@ -193,48 +206,49 @@ class Balances: @@
         start_date = self.period_range.start
         stop_date = self.period_range.stop
         return sorted(
             account
             for account in data.Account.iter_accounts(root)
             if account.meta.open_date < stop_date
             and (account.meta.close_date is None
                  or account.meta.close_date > start_date)
+        )
 class Report(core.BaseODS[Sequence[None], None]):
     C_CASH = 'Cash'
     C_SATISFIED = 'Satisfaction of program restrictions'
     NO_BALANCE = core.Balance()
     SPACE = ' ' * 4
     def __init__(self,
                  balances: Balances,
                  *,
                  date_fmt: str='%B %d, %Y',
     ) -> None:
         super().__init__()
         self.balances = balances
         self.period_desc = balances.period_desc
         self.date_fmt = date_fmt
         one_day = datetime.timedelta(days=1)
         date = balances.period_range.stop - one_day
         self.period_name = date.strftime(date_fmt)
         date = balances.prior_range.stop - one_day
         self.opening_name = date.strftime(date_fmt)
         self.last_totals_row = odf.table.TableRow()
     def section_key(self, row: Sequence[None]) -> None:
         raise NotImplementedError("balance_sheet.Report.section_key")
     def init_styles(self) -> None:
         super().init_styles()
         self.style_header = self.merge_styles(self.style_bold, self.style_centertext)
         self.style_huline = self.merge_styles(
             self.style_header,
             self.border_style(core.Border.BOTTOM, '1pt'),
+        )
         self.style_subtotline = self.border_style(core.Border.TOP, '1pt')
         self.style_totline = self.border_style(core.Border.TOP | core.Border.BOTTOM, '1pt')
         self.style_bottomline = self.merge_styles(
             self.style_subtotline,
             self.border_style(core.Border.BOTTOM, '2pt', 'double'),
+        )
@@ ... / @@ -338,90 +352,90 @@ class Report(core.BaseODS[Sequence[None], None]): @@
         if leading_rows is None:
             if (self.sheet.lastChild is self.last_totals_row
                 or stylename is self.style_bottomline):
                 leading_rows = 1
             else:
                 leading_rows = 0
         expect_len = self.col_count - 1
         assert all(len(seq) == expect_len for seq in balances), \
             "called write_totals_row with the wrong length of balance columns"
         for _ in range(leading_rows):
             self.add_row()
         self.last_totals_row = self.add_row(
             self.string_cell(text),
             *(self.balance_cell(
                 sum(sum_bals, core.MutableBalance()),
                 stylename=stylename,
             ) for sum_bals in zip(*balances)),
+        )
         return self.last_totals_row
     def write_financial_position(self) -> None:
         self.start_sheet("Financial Position")
         balance_kwargs: Sequence[KWArgs] = [
             {'period': Period.ANY},
-            {'period': Period.BEFORE_PERIOD},
+            {'period': Period.THRU_PRIOR},
+        ]
         asset_totals = self.write_classifications_by_account('Assets', balance_kwargs)
         self.write_totals_row(
             "Total Assets", asset_totals, stylename=self.style_bottomline,
+        )
         self.add_row()
         self.add_row()
         liabilities = self.write_classifications_by_account('Liabilities', balance_kwargs)
         self.write_totals_row(
             "Total Liabilities", liabilities, stylename=self.style_totline,
+        )
         self.add_row()
         self.add_row()
         equity_totals = [core.MutableBalance() for _ in balance_kwargs]
         self.add_row(self.string_cell("Net Assets", stylename=self.style_bold))
         self.add_row()
         for fund in [Fund.UNRESTRICTED, Fund.RESTRICTED]:
             preposition = "Without" if fund is Fund.UNRESTRICTED else "With"
             row = self.add_row(self.string_cell(f"{preposition} donor restrictions"))
             for kwargs, total_bal in zip(balance_kwargs, equity_totals):
                 balance = -self.balances.total(account=EQUITY_ACCOUNTS, fund=fund, **kwargs)
                 row.addElement(self.balance_cell(balance))
                 total_bal += balance
         self.write_totals_row(
             "Total Net Assets", equity_totals, stylename=self.style_subtotline,
+        )
         self.write_totals_row(
             "Total Liabilities and Net Assets",
             liabilities, equity_totals,
             stylename=self.style_bottomline,
+        )
     def write_activities(self) -> None:
         self.start_sheet(
             "Activities",
             ["Without Donor", "Restrictions"],
             ["With Donor", "Restrictions"],
-            totals_prefix=["Total Year Ended"],
+            totals_prefix=[f"Total {self.period_desc} Ended"],
+        )
         bal_kwargs: Sequence[Dict[str, Any]] = [
             {'period': Period.PERIOD, 'fund': Fund.UNRESTRICTED},
             {'period': Period.PERIOD, 'fund': Fund.RESTRICTED},
             {'period': Period.PERIOD},
             {'period': Period.PRIOR},
+        ]
         self.add_row(self.string_cell("Support and Revenue", stylename=self.style_bold))
         self.add_row()
         income_totals = self.write_classifications_by_account(
             'Income', bal_kwargs, (self.C_SATISFIED,),
+        )
         self.write_totals_row("", income_totals, stylename=self.style_subtotline)
         self.add_row()
         self.add_row(
             self.string_cell("Net Assets released from restrictions:"),
+        )
         released = self.balances.total(
             account='Expenses', period=Period.PERIOD, fund=Fund.RESTRICTED,
         ) - self.balances.total(
             classification=self.C_SATISFIED, period=Period.PERIOD, fund=Fund.RESTRICTED,
+        )
         other_totals = [core.MutableBalance() for _ in bal_kwargs]
@@ ... / @@ -461,69 +475,69 @@ class Report(core.BaseODS[Sequence[None], None]): @@
         period_bal = self.balances.total(account='Expenses', period=Period.PERIOD)
         if (period_expenses - period_bal).clean_copy(1).is_zero():
             period_bal = period_expenses
         else:
             logger.warning("Period functional expenses do not match total; math in columns B+D is wrong")
         prior_bal = self.balances.total(account='Expenses', period=Period.PRIOR)
         if (prior_expenses - prior_bal).clean_copy(1).is_zero():
             prior_bal = prior_expenses
         else:
             logger.warning("Prior functional expenses do not match total; math in column E is wrong")
         self.write_totals_row("Total Expenses", [
             period_bal,
             self.NO_BALANCE,
             period_bal,
             prior_bal,
         ], stylename=self.style_totline, leading_rows=0)
         other_totals[0] -= period_bal
         other_totals[2] -= period_bal
         other_totals[3] -= prior_bal
         self.write_totals_row("Change in Net Assets", income_totals, other_totals)
         for kwargs in bal_kwargs:
             if kwargs['period'] is Period.PERIOD:
-                kwargs['period'] = Period.BEFORE_PERIOD
+                kwargs['period'] = Period.THRU_MIDDLE
             else:
                 kwargs['period'] = Period.OPENING
         equity_totals = [
             -self.balances.total(account=EQUITY_ACCOUNTS, **kwargs)
             for kwargs in bal_kwargs
+        ]
         self.write_totals_row("Beginning Net Assets", equity_totals)
         self.write_totals_row(
             "Ending Net Assets",
             income_totals, other_totals, equity_totals,
             stylename=self.style_bottomline,
+        )
     def write_functional_expenses(self) -> None:
         self.start_sheet(
             "Functional Expenses",
             ["Program", "Services"],
             ["Management and", "Administrative"],
             ["Fundraising"],
-            totals_prefix=["Total Year Ended"],
+            totals_prefix=[f"Total {self.period_desc} Ended"],
+        )
         totals = self.write_classifications_by_account('Expenses', [
             {'period': Period.PERIOD, 'post_type': 'program'},
             {'period': Period.PERIOD, 'post_type': 'management'},
             {'period': Period.PERIOD, 'post_type': 'fundraising'},
             {'period': Period.PERIOD},
             {'period': Period.PRIOR},
         ])
         self.write_totals_row(
             "Total Expenses",
             totals,
             stylename=self.style_bottomline,
+        )
     def write_cash_flows(self) -> None:
         self.start_sheet("Cash Flows")
         bal_kwargs: Sequence[Dict[str, Any]] = [
             {'period': Period.PERIOD},
             {'period': Period.PRIOR},
+        ]
         norm_func = operator.neg
         self.add_row(self.string_cell(
             "Cash Flows from Operating Activities",
@@ ... / @@ -537,64 +551,64 @@ class Report(core.BaseODS[Sequence[None], None]): @@
         self.add_row(self.string_cell(
             "(Increase) decrease in operating assets:",
         ))
         asset_totals = self.write_classifications_by_account(
             'Assets', bal_kwargs, (self.C_CASH,), self.SPACE, norm_func,
+        )
         self.add_row(self.string_cell(
             "Increase (decrease) in operating liabilities:",
         ))
         liabilities = self.write_classifications_by_account(
             'Liabilities', bal_kwargs, (), self.SPACE, norm_func,
+        )
         period_totals = [
             sum(bals, core.MutableBalance())
             for bals in zip(equity_totals, asset_totals, liabilities)
+        ]
         self.write_totals_row(
             "Net cash provided by operating activities",
             period_totals,
             stylename=self.style_totline,
+        )
         self.write_totals_row("Net Increase in Cash", period_totals)
         begin_totals = [
             self.balances.total(classification=self.C_CASH, period=period)
-            for period in [Period.BEFORE_PERIOD, Period.OPENING]
+            for period in [Period.THRU_MIDDLE, Period.OPENING]
+        ]
         self.write_totals_row("Beginning Cash", begin_totals)
         self.write_totals_row(
             "Ending Cash",
             period_totals, begin_totals,
             stylename=self.style_bottomline,
+        )
     def write_trial_balances(self) -> None:
         self.start_sheet(
             "Trial Balances",
             ["Account Name"],
             ["Classification"],
             ["Balance Ending", self.opening_name],
             totals_prefix=["Change During", "Year Ending"],
             ["Balance Beginning", self.balances.period_range.start.strftime(self.date_fmt)],
             totals_prefix=["Change During", f"{self.period_desc} Ending"],
             title_fmt="Chart of Accounts with DRAFT {sheet_name}",
+        )
         # Widen text columns
         col_style = self.column_style(3.5)
         for col in self.sheet.childNodes[:2]:
             col.setAttribute('stylename', col_style)
         # Patch up header row text
         header_row = self.sheet.lastChild
         header_row.removeChild(header_row.firstChild)
         header_row.insertBefore(self.multiline_cell(
             ["Balance Ending", self.period_name],
             stylename=header_row.lastChild.getAttribute('stylename'),
         ), header_row.lastChild)
         for acct_root in ['Assets', 'Liabilities', 'Income', 'Expenses', 'Equity']:
             norm_func = core.normalize_amount_func(f'{acct_root}:Dummy')
             want_balance = acct_root not in EQUITY_ACCOUNTS
             self.add_row()
             for account in self.balances.iter_accounts(acct_root):
                 period_bal = self.balances.total(account=account, period=Period.PERIOD)
                 prior_bal = self.balances.total(account=account, period=Period.PRIOR)
                 if want_balance:
                     close_bal = self.balances.total(account=account)
                     close_cell = self.balance_cell(norm_func(close_bal))

setup.py

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 #!/usr/bin/env python3
 from setuptools import setup
 setup(
     name='conservancy_beancount',
     description="Plugin, library, and reports for reading Conservancy's books",
-    version='1.8.3',
+    version='1.8.4',
     author='Software Freedom Conservancy',
     author_email='info@sfconservancy.org',
     license='GNU AGPLv3+',
     install_requires=[
         'babel>=2.6',  # Debian:python3-babel
         'beancount>=2.2',  # Debian:beancount
         'GitPython>=2.0',  # Debian:python3-git
         # 1.4.1 crashes when trying to save some documents.
         'odfpy>=1.4.0,!=1.4.1',  # Debian:python3-odf
         'PyYAML>=3.0',  # Debian:python3-yaml
         'regex',  # Debian:python3-regex
         'rt>=2.0',
     ],
     setup_requires=[
         'pytest-mypy',
         'pytest-runner',  # Debian:python3-pytest-runner
     ],
     tests_require=[
         'mypy>=0.770',  # Debian:python3-mypy
         'pytest',  # Debian:python3-pytest
     ],
     packages=[

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