feat(book_ops): handle non-USD assets in balanceSheet

packages/brcal/src/book_ops.sql

@@ -150,52 +150,100 @@ select 5 o, n.* from net_income n
 order by o, path
 ;
 
--- balanceSheet:
-with period as (select '2021-12-31' as hi)
-, acct as (
-  select code, guid, name
-       , case account_type
+drop view if exists accounting_period;
+create VIEW accounting_period as
+select null lo, '2022-12-31' hi
+union all
+select null lo, '2023-12-31' hi
+;
+select * from accounting_period ;
+
+drop view if exists asset_price;
+create view asset_price as
+with price_yr as (
+  select substr(date, 1, 4) yr, 1.0 * value_num / value_denom price, date, commodity_guid , currency_guid  from prices
+)
+, price_ix as (
+  select row_number() over (partition by yr, commodity_guid order by date desc) ix, price_yr.*
+  from price_yr
+)
+select s.mnemonic symbol, c.mnemonic currency, p.*
+from price_ix p
+join commodities s on p.commodity_guid =s.guid
+join commodities c on p.currency_guid  =c.guid
+where ix = 1
+and c.namespace ='CURRENCY' and c.mnemonic='USD'
+order by symbol, yr
+;
+
+drop view if exists balance_by_acct;
+create view balance_by_acct as
+with s as (
+	select date(tx.post_date) tx_date, tx.description
+	     , 1.0 * value_num / value_denom value
+	     , 1.0 * quantity_num / quantity_denom qty
+	     , s.account_guid
+	     -- , s.*
+	from transactions tx
+	join splits s on tx.guid = s.tx_guid
+),
+dur_acct as (
+	select dur.hi, account_guid
+	     , round(sum(qty), 4) qty
+	     , count(tx_date) tx_ct
+	     , round(sum(value), 2) value
+	from accounting_period dur
+	join s on s.tx_date <= dur.hi
+	group by dur.hi, account_guid
+)
+select substr(da.hi, 1, 4) yr
+     , case account_type
          when 'MUTUAL' then 'ASSET'
          when 'CREDIT' then 'LIABILITY'
          when 'BANK' then 'ASSET'
          when 'CASH' then 'ASSET'
          when 'RECEIVABLE' then 'ASSET'
-         else account_type end account_type
-  from accounts
-  where account_type not in ('INCOME', 'EXPENSE')
-  and commodity_guid in (select guid from commodities where mnemonic = 'USD')
- )
-, tx as (select post_date, guid from transactions join period where date(post_date) <= hi)
-, split as (
-  select tx_guid, account_guid, code, account_type, s.value_num * 1.0 / s.value_denom value from splits s
-  join tx on s.tx_guid = tx.guid
-  join acct on s.account_guid = acct.guid
-)
-, by_acct as (
-select account_type, code, a.path, round(sum(value), 2) balance -- TODO: parameterize 2 by log10(commodities.fraction)
-from split join account_tree a on split.account_guid = a.guid
-where a.path not like 'History:%'
-group by split.account_guid
-)
-, by_type as (
-  select account_type, null, 'Total:', round(sum(balance), 2)
-  from by_acct
-  group by account_type
+         else account_type
+       end account_type
+     , tr.path
+     , da.qty
+     , case when ap.symbol is null then null else ap.symbol || '@' || round(ap.price, 4) end symbol
+     , case when ap.symbol is null then qty else round(da.qty * ap.price, 2) end balance
+     -- , da.*
+from dur_acct da
+join account_tree tr on tr.guid = account_guid
+join accounts a on a.guid = account_guid
+left join asset_price ap on a.commodity_guid = ap.commodity_guid and substr(da.hi, 1, 4) = ap.yr
+where account_type not in ('INCOME', 'EXPENSE')
+and da.qty != 0
+order by da.hi, tr.path
+;
+
+select * from balance_by_acct order by yr, account_type, path;
+
+
+-- balanceSheet:
+with by_type as (
+  select yr, account_type, 'Total ' || account_type account_type, null, null, round(sum(balance), 2)
+  from balance_by_acct
+  group by yr, account_type
 )
 , net_worth as (
-  select hi, null, 'Net Worth', round(sum(balance), 2)
-  from by_acct join period
+  select yr, null, 'Net Worth', null, null, round(sum(balance), 2)
+  from balance_by_acct
+  where account_type in ('ASSET', 'LIABILITY')
+  group by yr
 )
-select 1 o, a.* from by_acct a where account_type = 'ASSET' and (balance < 0 or balance > 0)
+select 1 o, a.* from balance_by_acct a where account_type = 'ASSET' and (balance < 0 or balance > 0)
 union all
 select 2 o, t.* from by_type t where account_type = 'ASSET'
 union all
-select 3 o, a.* from by_acct a where account_type = 'LIABILITY' and balance != 0
+select 3 o, a.* from balance_by_acct a where account_type = 'LIABILITY' and balance != 0
 union all
 select 4 o, t.* from by_type t where account_type = 'LIABILITY'
 union ALL
 select 5 o, n.* from net_worth n
-order by o, path
+order by yr, o, path
 ;
 
 -- TODO: 1099-B