FINERACT-2113: Advanced Charge-off Expense Accounting - Add new "Adva…

…nced Accounting Rule"

fineract-accounting/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/domain/ProductToGLAccountMapping.java

@@ -63,10 +63,13 @@ public class ProductToGLAccountMapping extends AbstractPersistableCustom<Long> {
     @Column(name = "financial_account_type", nullable = true)
     private int financialAccountType;
 
+    @Column(name = "charge_off_reason_id", nullable = true)
+    private Long chargeOffReasonId;
+
     public static ProductToGLAccountMapping createNew(final GLAccount glAccount, final Long productId, final int productType,
-            final int financialAccountType) {
+            final int financialAccountType, final Long chargeOffReasonId) {
 
         return new ProductToGLAccountMapping().setGlAccount(glAccount).setProductId(productId).setProductType(productType)
-                .setFinancialAccountType(financialAccountType);
+                .setFinancialAccountType(financialAccountType).setChargeOffReasonId(chargeOffReasonId);
     }
 }

fineract-accounting/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/domain/ProductToGLAccountMappingRepository.java

@@ -35,7 +35,7 @@ ProductToGLAccountMapping findProductIdAndProductTypeAndFinancialAccountTypeAndC
             @Param("productType") int productType, @Param("financialAccountType") int financialAccountType,
             @Param("chargeId") Long ChargeId);
 
-    @Query("select mapping from ProductToGLAccountMapping mapping where mapping.productId =:productId and mapping.productType =:productType and mapping.financialAccountType=:financialAccountType and mapping.paymentType is NULL and mapping.charge is NULL")
+    @Query("select mapping from ProductToGLAccountMapping mapping where mapping.productId =:productId and mapping.productType =:productType and mapping.financialAccountType=:financialAccountType and mapping.paymentType is NULL and mapping.charge is NULL and mapping.chargeOffReasonId is NULL")
     ProductToGLAccountMapping findCoreProductToFinAccountMapping(@Param("productId") Long productId, @Param("productType") int productType,
             @Param("financialAccountType") int financialAccountType);
 
@@ -61,4 +61,8 @@ List<ProductToGLAccountMapping> findAllPenaltyToIncomeAccountMappings(@Param("pr
             @Param("productType") int productType);
 
     List<ProductToGLAccountMapping> findByProductIdAndProductType(Long productId, int productType);
+
+    @Query("select mapping from ProductToGLAccountMapping mapping where mapping.productId =:productId and mapping.productType =:productType and mapping.chargeOffReasonId is not NULL")
+    List<ProductToGLAccountMapping> findAllChargesOffReasonsMappings(@Param("productId") Long productId,
+            @Param("productType") int productType);
 }

fineract-accounting/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java

@@ -194,6 +194,27 @@ public void saveChargesToGLAccountMappings(final JsonCommand command, final Json
         }
     }
 
+    public void saveChargeOffReasonToGLAccountMappings(final JsonCommand command, final JsonElement element, final Long productId,
+            final Map<String, Object> changes, final PortfolioProductType portfolioProductType) {
+
+        final String arrayName = LoanProductAccountingParams.CHARGE_OFF_REASONS_TO_EXPENSE.getValue();
+        final JsonArray chargeOffReasonToExpenseAccountMappingArray = this.fromApiJsonHelper.extractJsonArrayNamed(arrayName, element);
+
+        if (chargeOffReasonToExpenseAccountMappingArray != null) {
+            if (changes != null) {
+                changes.put(arrayName, command.jsonFragment(arrayName));
+            }
+
+            for (int i = 0; i < chargeOffReasonToExpenseAccountMappingArray.size(); i++) {
+                final JsonObject jsonObject = chargeOffReasonToExpenseAccountMappingArray.get(i).getAsJsonObject();
+                final Long reasonId = jsonObject.get(LoanProductAccountingParams.CHARGE_OFF_REASON_CODE_VALUE_ID.getValue()).getAsLong();
+                final Long expenseAccountId = jsonObject.get(LoanProductAccountingParams.EXPENSE_GL_ACCOUNT_ID.getValue()).getAsLong();
+
+                saveChargeOffReasonToExpenseMapping(productId, reasonId, expenseAccountId, portfolioProductType);
+            }
+        }
+    }
+
     /**
      * @param command
      * @param element
@@ -356,6 +377,66 @@ public void updatePaymentChannelToFundSourceMappings(final JsonCommand command,
         }
     }
 
+    public void updateChargeOffReasonToGLAccountMappings(final JsonCommand command, final JsonElement element, final Long productId,
+            final Map<String, Object> changes, final PortfolioProductType portfolioProductType) {
+
+        final List<ProductToGLAccountMapping> existingChargeOffReasonToGLAccountMappings = this.accountMappingRepository
+                .findAllChargesOffReasonsMappings(productId, portfolioProductType.getValue());
+        final JsonArray chargeOffReasonToGLAccountMappingArray = this.fromApiJsonHelper
+                .extractJsonArrayNamed(LoanProductAccountingParams.CHARGE_OFF_REASONS_TO_EXPENSE.getValue(), element);
+
+        final Map<Long, Long> inputChargeOffReasonToGLAccountMap = new HashMap<>();
+
+        final Set<Long> existingChargeOffReasons = new HashSet<>();
+        if (chargeOffReasonToGLAccountMappingArray != null) {
+            if (changes != null) {
+                changes.put(LoanProductAccountingParams.CHARGE_OFF_REASONS_TO_EXPENSE.getValue(),
+                        command.jsonFragment(LoanProductAccountingParams.CHARGE_OFF_REASONS_TO_EXPENSE.getValue()));
+            }
+
+            for (int i = 0; i < chargeOffReasonToGLAccountMappingArray.size(); i++) {
+                final JsonObject jsonObject = chargeOffReasonToGLAccountMappingArray.get(i).getAsJsonObject();
+                final Long expenseGlAccountId = jsonObject.get(LoanProductAccountingParams.EXPENSE_GL_ACCOUNT_ID.getValue()).getAsLong();
+                final Long chargeOffReasonCodeValueId = jsonObject
+                        .get(LoanProductAccountingParams.CHARGE_OFF_REASON_CODE_VALUE_ID.getValue()).getAsLong();
+                inputChargeOffReasonToGLAccountMap.put(chargeOffReasonCodeValueId, expenseGlAccountId);
+            }
+
+            // If input map is empty, delete all existing mappings
+            if (inputChargeOffReasonToGLAccountMap.isEmpty()) {
+                this.accountMappingRepository.deleteAllInBatch(existingChargeOffReasonToGLAccountMappings);
+            } else {
+                for (final ProductToGLAccountMapping existingChargeOffReasonToGLAccountMapping : existingChargeOffReasonToGLAccountMappings) {
+                    final Long currentChargeOffReasonId = existingChargeOffReasonToGLAccountMapping.getChargeOffReasonId();
+                    if (currentChargeOffReasonId != null) {
+                        existingChargeOffReasons.add(currentChargeOffReasonId);
+                        // update existing mappings (if required)
+                        if (inputChargeOffReasonToGLAccountMap.containsKey(currentChargeOffReasonId)) {
+                            final Long newGLAccountId = inputChargeOffReasonToGLAccountMap.get(currentChargeOffReasonId);
+                            if (!newGLAccountId.equals(existingChargeOffReasonToGLAccountMapping.getGlAccount().getId())) {
+                                final GLAccount glAccount = getAccountById(LoanProductAccountingParams.FUND_SOURCE.getValue(),
+                                        newGLAccountId);
+                                if (glAccount != null) {
+                                    existingChargeOffReasonToGLAccountMapping.setGlAccount(glAccount);
+                                    this.accountMappingRepository.saveAndFlush(existingChargeOffReasonToGLAccountMapping);
+                                }
+                            }
+                        } // deleted payment type
+                        else {
+                            this.accountMappingRepository.delete(existingChargeOffReasonToGLAccountMapping);
+                        }
+                    }
+                }
+
+                // only the newly added
+                for (Map.Entry<Long, Long> entry : inputChargeOffReasonToGLAccountMap.entrySet().stream()
+                        .filter(e -> !existingChargeOffReasons.contains(e.getKey())).toList()) {
+                    saveChargeOffReasonToExpenseMapping(productId, entry.getKey(), entry.getValue(), portfolioProductType);
+                }
+            }
+        }
+    }
+
     /**
      * @param productId
      *
@@ -402,6 +483,25 @@ private void saveChargeToFundSourceMapping(final Long productId, final Long char
         this.accountMappingRepository.saveAndFlush(accountMapping);
     }
 
+    private void saveChargeOffReasonToExpenseMapping(final Long productId, final Long reasonId, final Long expenseAccountId,
+            final PortfolioProductType portfolioProductType) {
+
+        final GLAccount glAccount = getAccountByIdAndType(LoanProductAccountingParams.CHARGE_OFF_REASONS_TO_EXPENSE.getValue(),
+                GLAccountType.EXPENSE, expenseAccountId);
+
+        final boolean reasonMappingExists = this.accountMappingRepository
+                .findAllChargesOffReasonsMappings(productId, portfolioProductType.getValue()).stream()
+                .anyMatch(mapping -> mapping.getChargeOffReasonId().equals(reasonId));
+
+        if (glAccount != null && !reasonMappingExists) {
+            final ProductToGLAccountMapping accountMapping = new ProductToGLAccountMapping().setGlAccount(glAccount).setProductId(productId)
+                    .setProductType(portfolioProductType.getValue())
+                    .setFinancialAccountType(CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue()).setChargeOffReasonId(reasonId);
+
+            this.accountMappingRepository.saveAndFlush(accountMapping);
+        }
+    }
+
     private List<GLAccountType> getAllowedAccountTypesForFeeMapping() {
         List<GLAccountType> allowedAccountTypes = new ArrayList<>();
         allowedAccountTypes.add(GLAccountType.INCOME);

fineract-accounting/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformService.java

@@ -46,5 +46,4 @@ public interface ProductToGLAccountMappingReadPlatformService {
     List<PaymentTypeToGLAccountMapper> fetchPaymentTypeToFundSourceMappingsForShareProduct(Long productId);
 
     List<ChargeToGLAccountMapper> fetchFeeToIncomeAccountMappingsForShareProduct(Long productId);
-
 }

fineract-core/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java

@@ -172,7 +172,10 @@ public enum LoanProductAccountingParams {
         INCOME_FROM_CHARGE_OFF_PENALTY("incomeFromChargeOffPenaltyAccountId"), //
         INCOME_FROM_GOODWILL_CREDIT_INTEREST("incomeFromGoodwillCreditInterestAccountId"), //
         INCOME_FROM_GOODWILL_CREDIT_FEES("incomeFromGoodwillCreditFeesAccountId"), //
-        INCOME_FROM_GOODWILL_CREDIT_PENALTY("incomeFromGoodwillCreditPenaltyAccountId"); //
+        INCOME_FROM_GOODWILL_CREDIT_PENALTY("incomeFromGoodwillCreditPenaltyAccountId"), //
+        CHARGE_OFF_REASONS_TO_EXPENSE("chargeOffReasonsToExpenseMappings"), //
+        EXPENSE_GL_ACCOUNT_ID("expenseGLAccountId"), //
+        CHARGE_OFF_REASON_CODE_VALUE_ID("chargeOffReasonCodeValueId"); //
 
         private final String value;
 

fineract-loan/src/main/java/org/apache/fineract/accounting/productaccountmapping/service/LoanProductToGLAccountMappingHelper.java

@@ -138,6 +138,16 @@ public void saveChargesToIncomeAccountMappings(final JsonCommand command, final
         saveChargesToGLAccountMappings(command, element, productId, changes, PortfolioProductType.LOAN, false);
     }
 
+    public void saveChargeOffReasonToExpenseAccountMappings(final JsonCommand command, final JsonElement element, final Long productId,
+            final Map<String, Object> changes) {
+        saveChargeOffReasonToGLAccountMappings(command, element, productId, changes, PortfolioProductType.LOAN);
+    }
+
+    public void updateChargeOffReasonToExpenseAccountMappings(final JsonCommand command, final JsonElement element, final Long productId,
+            final Map<String, Object> changes) {
+        updateChargeOffReasonToGLAccountMappings(command, element, productId, changes, PortfolioProductType.LOAN);
+    }
+
     public void updateChargesToIncomeAccountMappings(final JsonCommand command, final JsonElement element, final Long productId,
             final Map<String, Object> changes) {
         // update both fee and penalty charges
@@ -387,5 +397,4 @@ private GLAccountType getGLAccountType(final JsonElement element, final String p
         }
         return gLAccountType;
     }
-
 }

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanproduct/api/LoanProductsApiResourceSwagger.java

@@ -246,6 +246,7 @@ private PostLoanProductsRequest() {}
         public Long incomeFromGoodwillCreditPenaltyAccountId;
         public List<GetLoanProductsProductIdResponse.GetLoanPaymentChannelToFundSourceMappings> paymentChannelToFundSourceMappings;
         public List<GetLoanProductsProductIdResponse.GetLoanFeeToIncomeAccountMappings> feeToIncomeAccountMappings;
+        public List<GetLoanProductsProductIdResponse.GetChargeOffReasonsToExpenseMappings> chargeOffReasonsToExpenseMappings;
         public List<ChargeToGLAccountMapper> penaltyToIncomeAccountMappings;
 
         // Multi Disburse
@@ -1190,6 +1191,16 @@ private GetLoanPaymentChannelToFundSourceMappings() {}
             public Long fundSourceAccountId;
         }
 
+        static final class GetChargeOffReasonsToExpenseMappings {
+
+            private GetChargeOffReasonsToExpenseMappings() {}
+
+            @Schema(example = "1")
+            public Long chargeOffReasonCodeValueId;
+            @Schema(example = "12")
+            public Long expenseGLAccountId;
+        }
+
         static final class GetLoanFeeToIncomeAccountMappings {
 
             private GetLoanFeeToIncomeAccountMappings() {}
@@ -1300,6 +1311,7 @@ private GetLoanCharge() {}
         public GetLoanAccountingMappings accountingMappings;
         public Set<GetLoanPaymentChannelToFundSourceMappings> paymentChannelToFundSourceMappings;
         public Set<GetLoanFeeToIncomeAccountMappings> feeToIncomeAccountMappings;
+        public Set<GetChargeOffReasonsToExpenseMappings> chargeOffReasonsToExpenseMappings;
         @Schema(example = "false")
         public Boolean isRatesEnabled;
         @Schema(example = "true")
@@ -1557,6 +1569,7 @@ private PutLoanProductsProductIdRequest() {}
         public Long incomeFromChargeOffPenaltyAccountId;
         public List<GetLoanProductsProductIdResponse.GetLoanPaymentChannelToFundSourceMappings> paymentChannelToFundSourceMappings;
         public List<GetLoanProductsProductIdResponse.GetLoanFeeToIncomeAccountMappings> feeToIncomeAccountMappings;
+        public List<GetLoanProductsProductIdResponse.GetChargeOffReasonsToExpenseMappings> chargeOffReasonsToExpenseMappings;
         public List<ChargeToGLAccountMapper> penaltyToIncomeAccountMappings;
         @Schema(example = "false")
         public Boolean enableAccrualActivityPosting;

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanproduct/data/LoanProductData.java

@@ -150,6 +150,7 @@ public class LoanProductData implements Serializable {
     private Collection<PaymentTypeToGLAccountMapper> paymentChannelToFundSourceMappings;
     private Collection<ChargeToGLAccountMapper> feeToIncomeAccountMappings;
     private Collection<ChargeToGLAccountMapper> penaltyToIncomeAccountMappings;
+    private List<ChargeToGLAccountMapper> chargeOffReasonsToExpenseMappings;
     private final boolean enableAccrualActivityPosting;
 
     // rates
@@ -850,6 +851,7 @@ public LoanProductData(final Long id, final String name, final String shortName,
         this.paymentChannelToFundSourceMappings = null;
         this.feeToIncomeAccountMappings = null;
         this.penaltyToIncomeAccountMappings = null;
+        this.chargeOffReasonsToExpenseMappings = null;
         this.valueConditionTypeOptions = null;
         this.principalVariationsForBorrowerCycle = principalVariations;
         this.interestRateVariationsForBorrowerCycle = interestRateVariations;
@@ -988,6 +990,7 @@ public LoanProductData(final LoanProductData productData, final Collection<Charg
         this.paymentChannelToFundSourceMappings = productData.paymentChannelToFundSourceMappings;
         this.feeToIncomeAccountMappings = productData.feeToIncomeAccountMappings;
         this.penaltyToIncomeAccountMappings = productData.penaltyToIncomeAccountMappings;
+        this.chargeOffReasonsToExpenseMappings = productData.chargeOffReasonsToExpenseMappings;
 
         this.chargeOptions = chargeOptions;
         this.penaltyOptions = penaltyOptions;

fineract-provider/src/main/java/org/apache/fineract/accounting/productaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java

@@ -130,6 +130,7 @@ public void createLoanProductToGLAccountMapping(final Long loanProductId, final
                 // advanced accounting mappings
                 this.loanProductToGLAccountMappingHelper.savePaymentChannelToFundSourceMappings(command, element, loanProductId, null);
                 this.loanProductToGLAccountMappingHelper.saveChargesToIncomeAccountMappings(command, element, loanProductId, null);
+                this.loanProductToGLAccountMappingHelper.saveChargeOffReasonToExpenseAccountMappings(command, element, loanProductId, null);
             break;
             case ACCRUAL_UPFRONT:
                 // Fall Through
@@ -208,6 +209,7 @@ public void createLoanProductToGLAccountMapping(final Long loanProductId, final
                 // advanced accounting mappings
                 this.loanProductToGLAccountMappingHelper.savePaymentChannelToFundSourceMappings(command, element, loanProductId, null);
                 this.loanProductToGLAccountMappingHelper.saveChargesToIncomeAccountMappings(command, element, loanProductId, null);
+                this.loanProductToGLAccountMappingHelper.saveChargeOffReasonToExpenseAccountMappings(command, element, loanProductId, null);
             break;
         }
     }
@@ -379,6 +381,8 @@ public Map<String, Object> updateLoanProductToGLAccountMapping(final Long loanPr
                     accountingRuleType);
             this.loanProductToGLAccountMappingHelper.updatePaymentChannelToFundSourceMappings(command, element, loanProductId, changes);
             this.loanProductToGLAccountMappingHelper.updateChargesToIncomeAccountMappings(command, element, loanProductId, changes);
+            this.loanProductToGLAccountMappingHelper.updateChargeOffReasonToExpenseAccountMappings(command, element, loanProductId,
+                    changes);
         }
         return changes;
     }