close: preserve transaction prices (costs) accurately (#1035)

Transaction prices were being collapsed/misreported after close/open; this is fixed. Now each separately-priced amount gets its own posting, and only the last of these (for each commodity) gets a balance assertion. Also the equity posting's amount is now always shown explicitly, which in multicommodity situations means that multiple equity postings are shown. The upshot is that a balance -B report will be unchanged after closing & opening transactions.
2019-07-09 11:21:22 +01:00 · 2019-07-09 11:21:22 +01:00 · 6c2398e4d7
commit 6c2398e4d7
parent 3059a0b2ca
4 changed files with 168 additions and 82 deletions
--- a/hledger/Hledger/Cli/Commands/Close.hs
+++ b/hledger/Hledger/Cli/Commands/Close.hs
@ -8,6 +8,8 @@ module Hledger.Cli.Commands.Close (
 where

 import Control.Monad (when)
+import Data.Function (on)
+import Data.List (groupBy)
 import Data.Maybe
 import Data.Time.Calendar
 import System.Console.CmdArgs.Explicit as C
@ -19,6 +21,7 @@ closemode = hledgerCommandMode
  $(embedFileRelative "Hledger/Cli/Commands/Close.txt")
  [flagNone ["opening"] (setboolopt "opening") "show just opening transaction"
  ,flagNone ["closing"] (setboolopt "closing") "show just closing transaction"
+  -- ,flagNone ["explicit","x"] (setboolopt "explicit") "show all amounts explicitly"
  ]
  [generalflagsgroup1]
  hiddenflags
@ -36,31 +39,61 @@ close CliOpts{rawopts_=rawopts, reportopts_=ropts} j = do
      openingdate = fromMaybe today $ queryEndDate False q
      closingdate = addDays (-1) openingdate
      (acctbals,_) = balanceReportFromMultiBalanceReport ropts_ q j
-      balancingamt = negate $ sum $ map (\(_,_,_,b) -> normaliseMixedAmountSquashPricesForDisplay b) acctbals
+      balancingamt = negate $ sum $ map (\(_,_,_,b) -> normaliseMixedAmount b) acctbals

      -- since balance assertion amounts are required to be exact, the
      -- amounts in opening/closing transactions should be too (#941)
      -- setprec = setFullPrecision
      setprec = setNaturalPrecision
-      -- balance assertion amounts will be unpriced, cf #824
+      -- balance assertion amounts will be unpriced (#824)
+      -- only the last posting in each commodity will have a balance assertion (#1035)
      closingps = [posting{paccount          = a
                          ,pamount           = mixed [setprec $ negate b]
-                          ,pbalanceassertion=Just assertion{baamount=setprec b{aquantity=0, aprice=Nothing}}
+                          ,pbalanceassertion = if islast then Just assertion{baamount=setprec b{aquantity=0, aprice=Nothing}} else Nothing
                          }
                  | (a,_,_,mb) <- acctbals
-                  , b <- amounts $ normaliseMixedAmountSquashPricesForDisplay mb
+                    -- the balances in each commodity, and for each transaction price
+                  , let bs = amounts $ normaliseMixedAmount mb
+                    -- mark the last balance in each commodity
+                  , let bs' = concat [reverse $ zip (reverse bs) (True : repeat False)
+                                     | bs <- groupBy ((==) `on` acommodity) bs]
+                  , (b, islast) <- bs'
+                  ]
+                  -- The balancing posting to equity. Allow this one to have a multicommodity amount,
+                  -- and don't try to assert its balance.
+                  ++
+                  [posting{paccount = "equity:closing balances"
+                          ,pamount  = negate balancingamt
+                          }
                  ]
-                  ++ [posting{paccount="equity:closing balances", pamount=negate balancingamt}]

      openingps = [posting{paccount          = a
                          ,pamount           = mixed [setprec b]
-                          ,pbalanceassertion=Just assertion{baamount=setprec b{aprice=Nothing}}
+                          ,pbalanceassertion = case mcommoditysum of
+                                                 Just s  -> Just assertion{baamount=setprec s{aprice=Nothing}}
+                                                 Nothing -> Nothing
                          }
                  | (a,_,_,mb) <- acctbals
-                  , b <- amounts $ normaliseMixedAmountSquashPricesForDisplay mb
+                    -- the balances in each commodity, and for each transaction price
+                  , let bs = amounts $ normaliseMixedAmount mb
+                    -- mark the last balance in each commodity, with the unpriced sum in that commodity
+                  , let bs' = concat [reverse $ zip (reverse bs) (Just commoditysum : repeat Nothing)
+                                     | bs <- groupBy ((==) `on` acommodity) bs
+                                     , let commoditysum = (sum bs)]
+                  , (b, mcommoditysum) <- bs'
+                  ]
+                  ++
+                  [posting{paccount = "equity:opening balances"
+                          ,pamount  = balancingamt
+                          }
                  ]
-                  ++ [posting{paccount="equity:opening balances", pamount=balancingamt}]

-  when closing $ putStr $ showTransaction (nulltransaction{tdate=closingdate, tdescription="closing balances", tpostings=closingps})
-  when opening $ putStr $ showTransaction (nulltransaction{tdate=openingdate, tdescription="opening balances", tpostings=openingps})
+      -- With -x, show all amounts explicitly (ie, also in the balancing equity posting(s)).
+      -- print also does it for -B; I think that isn't needed here.
+      -- showtxn | boolopt "explicit" rawopts = showTransactionUnelided
+      --         | otherwise                  = showTransaction
+      showtxn = showTransactionUnelided
+
+  when closing $ putStr $ showtxn (nulltransaction{tdate=closingdate, tdescription="closing balances", tpostings=closingps})
+  when opening $ putStr $ showtxn (nulltransaction{tdate=openingdate, tdescription="opening balances", tpostings=openingps})

--- a/hledger/Hledger/Cli/Commands/Close.md
+++ b/hledger/Hledger/Cli/Commands/Close.md
@ -42,6 +42,10 @@ the generated balance assertions will depend on these flags.
 Likewise, if you run this command with --auto, the balance assertions
 will probably always require --auto.

+When account balances have cost information (transaction prices), the 
+closing/opening transactions will preserve it, so that eg balance -B reports
+will not be affected.
+
 Examples:

 Carrying asset/liability balances into a new file for 2019, all from command line:
--- a/tests/close.test
+++ b/tests/close.test
@ -23,53 +23,17 @@ $ hledger close -f- -p 2016 assets liabilities
    assets:bank                        $-80 = $0
    assets:cash                        $-10 = $0
    liabilities                        $-25 = $0
-    equity:closing balances
+    equity:closing balances            $115

 2017/01/01 opening balances
    assets:bank                         $80 = $80
    assets:cash                         $10 = $10
    liabilities                         $25 = $25
-    equity:opening balances
+    equity:opening balances           $-115

 >=0

-# 2. Test aggregation of postings with prices
-<
-Y2016
-01/31
-	liabilities:employer  $5,000.00
-	income:salary
-
-02/05
-	liabilities:employer  -$5,000.00 @ 0.95 EUR
-	expenses:tax  1,852.50 EUR
-	assets:bank  2,897.00 EUR
-	liabilities:employer
-
-02/29
-	liabilities:employer  $5,000.00
-	income:salary
-
-03/04
-	liabilities:employer  -$5,000.0 @ 0.93 EUR
-	expenses:tax  1,813.50 EUR
-	assets:bank  2,836.00 EUR
-	liabilities:employer
-
-$ hledger close -f- -p 2016 assets liabilities
-2016/12/31 closing balances
-    assets:bank                  -5,733 EUR = 0 EUR
-    liabilities:employer             -1 EUR = 0 EUR
-    equity:closing balances
-
-2017/01/01 opening balances
-    assets:bank                    5,733 EUR = 5,733 EUR
-    liabilities:employer               1 EUR = 1 EUR
-    equity:opening balances
-
->=0
-
-# 3. A begin date should be ignored
+# 2. A begin date should be ignored
 <
 2017/1/1
    (a)   1
@ -77,15 +41,15 @@ $ hledger close -f- -p 2016 assets liabilities
 $ hledger close -f- -b2017/6/1 -e2018
 2017/12/31 closing balances
    a                                    -1 = 0
-    equity:closing balances
+    equity:closing balances               1

 2018/01/01 opening balances
    a                                     1 = 1
-    equity:opening balances
+    equity:opening balances              -1

 >=0

-# 4. Print just the opening transaction
+# 3. Print just the opening transaction
 <
 2016/1/1 open
    assets:bank         $100
@ -109,11 +73,11 @@ $ hledger close -f- -p 2016 assets liabilities --opening
    assets:bank                         $80 = $80
    assets:cash                         $10 = $10
    liabilities                         $25 = $25
-    equity:opening balances
+    equity:opening balances           $-115

 >=0

-# 5. Print just the closing transaction
+# 4. Print just the closing transaction
 <
 2016/1/1 open
    assets:bank         $100
@ -137,11 +101,11 @@ $ hledger close -f- -p 2016 assets liabilities --closing
    assets:bank                        $-80 = $0
    assets:cash                        $-10 = $0
    liabilities                        $-25 = $0
-    equity:closing balances
+    equity:closing balances            $115

 >=0

-# 6. Supplying --opening --closing is the same as just "close"
+# 5. Supplying --opening --closing is the same as just "close"
 <
 2016/1/1 open
    assets:bank         $100
@ -165,12 +129,113 @@ $ hledger close -f- -p 2016 assets liabilities --opening --closing
    assets:bank                        $-80 = $0
    assets:cash                        $-10 = $0
    liabilities                        $-25 = $0
-    equity:closing balances
+    equity:closing balances            $115

 2017/01/01 opening balances
    assets:bank                         $80 = $80
    assets:cash                         $10 = $10
    liabilities                         $25 = $25
-    equity:opening balances
+    equity:opening balances           $-115
+
+>=0
+
+# 6. Closing a multi-priced balance. The "lot" prices are preserved.
+# Only the last posting in each commodity gets a balance assertion (#1035).
+# Balance assertion amounts do not have a price.
+<
+2019/01/01
+    assets                          1A @ 1B
+    assets                          1A @ 1C
+    equity
+
+$ hledger -f- close assets -p 2019
+2019/12/31 closing balances
+    assets                         -1A @ 1B
+    assets                         -1A @ 1C = 0A
+    equity:closing balances         1A @ 1B
+    equity:closing balances         1A @ 1C
+
+2020/01/01 opening balances
+    assets                          1A @ 1B
+    assets                          1A @ 1C = 2A
+    equity:opening balances        -1A @ 1B
+    equity:opening balances        -1A @ 1C
+
+>=0
+
+# 7. Closing a multi-priced balance, slightly more complex
+# (different price in each transaction). Hopefully
+# equivalent to 8.
+<
+2019/01/01
+    (assets)                        1A @ 1B
+
+2019/01/02
+    (assets)                        1A @ 2B
+
+$ hledger -f- close assets -p 2019
+2019/12/31 closing balances
+    assets                         -1A @ 1B
+    assets                         -1A @ 2B = 0A
+    equity:closing balances         1A @ 1B
+    equity:closing balances         1A @ 2B
+
+2020/01/01 opening balances
+    assets                          1A @ 1B
+    assets                          1A @ 2B = 2A
+    equity:opening balances        -1A @ 1B
+    equity:opening balances        -1A @ 2B
+
+>=0
+
+# 8. Closing a multi-priced balance, a more complex example.
+<
+2016/01/31
+    liabilities:employer                      $5,000.00
+    income:salary
+
+2016/02/05
+    liabilities:employer                     $-5,000.00 @ 0.95 EUR
+    expenses:tax                               1,852.50 EUR
+    assets:bank                                2,897.00 EUR
+    liabilities:employer
+
+2016/02/29
+    liabilities:employer                      $5,000.00
+    income:salary
+
+2016/03/04
+    liabilities:employer                     $-5,000.00 @ 0.93 EUR
+    expenses:tax                               1,813.50 EUR
+    assets:bank                                2,836.00 EUR
+    liabilities:employer
+
+; Note: without these declarations, the closing/opening entries below
+; would cause decimal marks to be misparsed. (How ?)
+;commodity $1,000.00
+;commodity 1,000.00 EUR
+
+$ hledger -f- close -p 2016 assets liabilities
+2016/12/31 closing balances
+    assets:bank                       -5,733 EUR = 0 EUR
+    liabilities:employer                $-10,000
+    liabilities:employer       $5,000 @ 0.93 EUR
+    liabilities:employer       $5,000 @ 0.95 EUR = $0
+    liabilities:employer                  -1 EUR = 0 EUR
+    equity:closing balances           $10,000.00
+    equity:closing balances    $-5,000.00 @ 0.93 EUR
+    equity:closing balances    $-5,000.00 @ 0.95 EUR
+    equity:closing balances         5,734.00 EUR
+
+2017/01/01 opening balances
+    assets:bank                         5,733 EUR = 5,733 EUR
+    liabilities:employer                  $10,000
+    liabilities:employer       $-5,000 @ 0.93 EUR
+    liabilities:employer       $-5,000 @ 0.95 EUR = $0
+    liabilities:employer                    1 EUR = 1 EUR
+    equity:opening balances           $-10,000.00
+    equity:opening balances    $5,000.00 @ 0.93 EUR
+    equity:opening balances    $5,000.00 @ 0.95 EUR
+    equity:opening balances         -5,734.00 EUR

 >=0
--- a/tests/journal/balance-assertions.test
+++ b/tests/journal/balance-assertions.test
@ -365,23 +365,7 @@ hledger -f- print --explicit

 >>>=0

-# 21. close generates balance assertions without prices
-hledger -f- close -e 2019/1/2
-<<<
-2019/01/01
-    (a)         1A @ 1B = 1A @ 2B
->>>
-2019/01/01 closing balances
-    a                              -1A @ 1B = 0A
-    equity:closing balances
-
-2019/01/02 opening balances
-    a                               1A @ 1B = 1A
-    equity:opening balances
-
->>>=0
-
-# 22. The exact amounts are compared; display precision does not affect assertions.
+# 21. The exact amounts are compared; display precision does not affect assertions.
 hledger -f- print
 <<<
 commodity $1000.00
@ -396,7 +380,7 @@ commodity $1000.00
 >>>2
 >>>=0

-# 23. This fails
+# 22. This fails
 hledger -f- print
 <<<
 commodity $1000.00
@ -410,7 +394,7 @@ commodity $1000.00
 >>>2 /difference: 0\.004/
 >>>=1

-# 24. This fails
+# 23. This fails
 hledger -f- print
 <<<
 commodity $1000.00
@ -424,7 +408,7 @@ commodity $1000.00
 >>>2 /difference: 0\.0001/
 >>>=1

-# 25. Inclusive assertions include balances from subaccounts.
+# 24. Inclusive assertions include balances from subaccounts.
 hledger -f- print
 <<<
 2019/1/1