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[equity-statement] define vars in formals instead of set!
This commit is contained in:
Christopher Lam
parent
187d383385
commit
1da86a5fe4
@ -269,10 +269,7 @@
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;; these must still be split-out and itemized separately
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(capital-accounts #f)
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(drawing-accounts #f)
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(investments #f)
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(withdrawals #f)
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(net-investment #f)
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(income-expense-closing #f)
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(closing-pattern
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(list (list 'str closing-str)
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(list 'cased closing-cased)
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@ -291,7 +288,21 @@
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(gnc:case-exchange-fn
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price-source report-commodity end-date))
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)
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(define (unrealized-gains-at-date book-balance exchange-fn date)
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(define weighted-fn
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(gnc:case-exchange-fn 'weighted-average report-commodity date))
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(gnc:monetaries-add
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(gnc:sum-collector-commodity book-balance report-commodity exchange-fn)
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(gnc:monetary-neg
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(gnc:sum-collector-commodity book-balance report-commodity weighted-fn))))
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(define (get-start-balance-fn account)
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(gnc:account-get-comm-balance-at-date account start-date #f))
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(define (get-end-balance-fn account)
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(gnc:account-get-comm-balance-at-date account end-date #f))
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(gnc:html-document-set-title!
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doc (format #f
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(string-append "~a ~a "
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@ -311,54 +322,120 @@
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reportname (gnc:report-id report-obj)))
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;; Get all the balances for each account group.
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(let* ((book-balance #f) ;; assets - liabilities - equity, norm 0
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(start-asset-balance #f)
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(end-asset-balance #f)
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(neg-start-liability-balance #f) ;; credit balances are < 0
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(neg-end-liability-balance #f)
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(neg-pre-start-retained-earnings #f)
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(neg-pre-end-retained-earnings #f)
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(neg-net-income #f)
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(net-income #f)
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(neg-start-equity-balance #f)
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(neg-end-equity-balance #f)
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(let* ((start-asset-balance
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(gnc:accounts-get-comm-total-assets
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asset-accounts get-start-balance-fn))
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(end-asset-balance
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(gnc:accounts-get-comm-total-assets
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asset-accounts get-end-balance-fn))
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(neg-start-liability-balance
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(gnc:accounts-get-comm-total-assets
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liability-accounts get-start-balance-fn))
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(neg-end-liability-balance
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(gnc:accounts-get-comm-total-assets
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liability-accounts get-end-balance-fn))
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(neg-pre-start-retained-earnings
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(gnc:accountlist-get-comm-balance-at-date-with-closing
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income-expense-accounts start-date))
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(neg-pre-end-retained-earnings
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(gnc:accountlist-get-comm-balance-at-date-with-closing
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income-expense-accounts end-date))
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(income-expense-closing
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(gnc:account-get-trans-type-balance-interval-with-closing
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income-expense-accounts closing-pattern start-date end-date))
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(net-income
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(gnc:collector-
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income-expense-closing
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(gnc:accountlist-get-comm-balance-interval-with-closing
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income-expense-accounts start-date end-date)))
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(neg-start-equity-balance
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(gnc:accounts-get-comm-total-assets
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equity-accounts get-start-balance-fn))
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(neg-end-equity-balance
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(gnc:accounts-get-comm-total-assets
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equity-accounts get-end-balance-fn))
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;; these variables wont be used until gnucash gets
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;; conta account types
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(start-capital-balance #f)
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(end-capital-balance #f)
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(start-drawing-balance #f)
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(end-drawing-balance #f)
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(start-book-balance #f)
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(end-book-balance #f)
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(start-unrealized-gains #f)
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(end-unrealized-gains #f)
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(net-unrealized-gains #f)
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(equity-closing #f)
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(neg-pre-closing-equity #f)
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(capital-increase #f)
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(start-total-equity #f)
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(end-total-equity #f)
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(start-book-balance
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(gnc:collector+ start-asset-balance
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neg-start-liability-balance
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neg-start-equity-balance
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neg-pre-start-retained-earnings))
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(end-book-balance
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(gnc:collector+ end-asset-balance
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neg-end-liability-balance
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neg-end-equity-balance
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neg-pre-end-retained-earnings))
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(start-unrealized-gains
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(unrealized-gains-at-date start-book-balance
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start-exchange-fn
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start-date))
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(net-unrealized-gains
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(unrealized-gains-at-date end-book-balance
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end-exchange-fn
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end-date))
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(equity-closing
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(gnc:account-get-trans-type-balance-interval-with-closing
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equity-accounts closing-pattern start-date end-date))
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(neg-pre-closing-equity
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(gnc:collector- neg-end-equity-balance
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equity-closing))
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(net-investment
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(gnc:collector- neg-start-equity-balance
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neg-pre-closing-equity))
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;; calculate investments & draws...
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;; do a transaction query and classify the splits by dr/cr.
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;; assume that positive shares on an equity account are debits
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;; withdrawals = investments - (investments - withdrawals)
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;; investments = withdrawals + (investments - withdrawals)
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(withdrawals
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(account-get-total-flow 'in equity-accounts start-date end-date))
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(investments
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(gnc:collector+ net-investment withdrawals))
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(capital-increase
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(gnc:collector+ net-income
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investments
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net-unrealized-gains
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(gnc:collector- withdrawals)))
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(start-total-equity
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(gnc:collector- start-unrealized-gains
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neg-start-equity-balance
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neg-pre-start-retained-earnings))
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(end-total-equity
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(gnc:collector+ start-total-equity
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capital-increase))
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;; Create the account table below where its
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;; percentage time can be tracked.
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(build-table (gnc:make-html-table)) ;; gnc:html-table
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(get-start-balance-fn
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(lambda (account)
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(gnc:account-get-comm-balance-at-date
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account start-date #f)))
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(get-end-balance-fn
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(lambda (account)
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(gnc:account-get-comm-balance-at-date
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account end-date #f)))
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(period-for (string-append " " (_ "for Period"))))
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;; a helper to add a line to our report
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(define (report-line
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table pos-label neg-label amount col
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@ -388,177 +465,9 @@
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bal (+ col 1) 1 "number-cell")
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)
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)
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;; sum any unrealized gains
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;;
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;; Hm... unrealized gains.... This is when you purchase
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;; something and its value increases/decreases (prior to
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;; your selling it) and you have to reflect that on your
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;; balance sheet.
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;;
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;; I *think* a decrease in the value of a liability or
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;; equity constitutes an unrealized loss. I'm unsure about
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;; that though....
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;;
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(define (unrealized-gains-at-date book-balance exchange-fn date)
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(define weighted-fn
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(gnc:case-exchange-fn 'weighted-average report-commodity date))
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(gnc:monetaries-add (gnc:sum-collector-commodity
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book-balance report-commodity exchange-fn)
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(gnc:monetary-neg
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(gnc:sum-collector-commodity
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book-balance report-commodity weighted-fn))))
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;; If you ask me, any outstanding(TM) retained earnings and
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;; unrealized gains should be added directly into equity,
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;; both at the start and end dates of the reporting period.
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(gnc:report-percent-done 4)
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;; start and end asset balances
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(set! start-asset-balance
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(gnc:accounts-get-comm-total-assets
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asset-accounts get-start-balance-fn)) ; OK
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(set! end-asset-balance
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(gnc:accounts-get-comm-total-assets
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asset-accounts get-end-balance-fn)) ; OK
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;; start and end liability balances
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(set! neg-start-liability-balance
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(gnc:accounts-get-comm-total-assets
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liability-accounts get-start-balance-fn)) ; OK
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(set! neg-end-liability-balance
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(gnc:accounts-get-comm-total-assets
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liability-accounts get-end-balance-fn)) ; OK
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;; start and end retained earnings (income - expenses)
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(set! neg-pre-start-retained-earnings
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(gnc:accountlist-get-comm-balance-at-date-with-closing
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income-expense-accounts start-date)) ; OK
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(set! neg-pre-end-retained-earnings
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(gnc:accountlist-get-comm-balance-at-date-with-closing
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income-expense-accounts end-date)) ; OK
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;; neg-pre-end-retained-earnings is not used to calculate
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;; profit but is used to calculate unrealized gains
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;; calculate net income
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;; first, ask out how much profit/loss was closed
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(set! income-expense-closing
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(gnc:account-get-trans-type-balance-interval-with-closing
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income-expense-accounts closing-pattern
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start-date end-date)
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)
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;; find retained earnings for the period
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(set! neg-net-income
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(gnc:accountlist-get-comm-balance-interval-with-closing
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income-expense-accounts
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start-date end-date)) ; OK
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;; revert the income/expense to its pre-closing balance
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(neg-net-income 'minusmerge income-expense-closing #f)
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(set! net-income (gnc:make-commodity-collector))
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(net-income 'minusmerge neg-net-income #f)
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;; now we know the net income for the period
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;; start and end (unadjusted) equity balances
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(set! neg-start-equity-balance
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(gnc:accounts-get-comm-total-assets
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equity-accounts get-start-balance-fn)) ; OK
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(set! neg-end-equity-balance
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(gnc:accounts-get-comm-total-assets
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equity-accounts get-end-balance-fn)) ; OK
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;; neg-end-equity-balance is used to calculate unrealized
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;; gains and investments/withdrawals
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;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
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;;
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;; believe it or not, i think this part is right...
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;;
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;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
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;; start and end unrealized gains
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(set! start-book-balance (gnc:make-commodity-collector))
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(start-book-balance 'merge start-asset-balance #f)
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(start-book-balance 'merge neg-start-liability-balance #f)
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(start-book-balance 'merge neg-start-equity-balance #f)
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(start-book-balance 'merge neg-pre-start-retained-earnings #f) ; OK
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(set! end-book-balance (gnc:make-commodity-collector))
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(end-book-balance 'merge end-asset-balance #f)
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(end-book-balance 'merge neg-end-liability-balance #f)
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(end-book-balance 'merge neg-end-equity-balance #f)
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(end-book-balance 'merge neg-pre-end-retained-earnings #f) ; OK
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(set! start-unrealized-gains
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(unrealized-gains-at-date start-book-balance
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start-exchange-fn
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start-date)) ; OK
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;; I suspect that unrealized gains (since never realized)
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;; must be counted from forever-ago....
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;; ...yep, this appears to be correct.
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(set! start-unrealized-gains (gnc:make-commodity-collector))
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(set! end-unrealized-gains
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(unrealized-gains-at-date end-book-balance
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end-exchange-fn
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end-date)) ; OK
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;; unrealized gains accrued during the reporting period...
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(set! net-unrealized-gains (gnc:make-commodity-collector))
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(net-unrealized-gains 'merge end-unrealized-gains #f)
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(net-unrealized-gains 'minusmerge start-unrealized-gains #f) ; OK
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;;
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;; calculate investments & draws...
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;;
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;; since, as this time, GnuCash does not have any
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;; contra-account types, i'm gonna have to fudge this a
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;; bit... i'll do a transaction query and classify the
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;; splits by debit/credit.
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;;
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;; withdrawals = investments - (investments - withdrawals)
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;; investments = withdrawals + (investments - withdrawals)
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;;
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;; assume that positive shares on an equity account are debits...
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;;
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(set! equity-closing
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(gnc:account-get-trans-type-balance-interval-with-closing
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equity-accounts closing-pattern
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start-date end-date)
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)
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(set! neg-pre-closing-equity (gnc:make-commodity-collector))
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(neg-pre-closing-equity 'merge neg-end-equity-balance #f)
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(neg-pre-closing-equity 'minusmerge equity-closing #f)
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(set! net-investment (gnc:make-commodity-collector)) ;; 0
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(net-investment 'minusmerge neg-pre-closing-equity #f);; > 0
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(net-investment 'merge neg-start-equity-balance #f) ;; net increase
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(set! withdrawals
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(account-get-total-flow 'in equity-accounts start-date end-date))
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(set! investments (gnc:make-commodity-collector))
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(investments 'merge net-investment #f)
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(investments 'merge withdrawals #f)
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;; increase in equity
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(set! capital-increase (gnc:make-commodity-collector))
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(capital-increase 'merge net-income #f)
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(capital-increase 'merge investments #f)
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(capital-increase 'minusmerge withdrawals #f)
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(capital-increase 'merge net-unrealized-gains #f)
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;; starting total equity
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(set! start-total-equity (gnc:make-commodity-collector))
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(start-total-equity 'minusmerge neg-start-equity-balance #f)
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(start-total-equity 'minusmerge neg-pre-start-retained-earnings #f)
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(start-total-equity 'merge start-unrealized-gains #f) ; OK
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;; ending total equity
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(set! end-total-equity (gnc:make-commodity-collector))
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(end-total-equity 'merge start-total-equity #f)
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(end-total-equity 'merge capital-increase #f) ; OK
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(gnc:report-percent-done 30)
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(let ((wide (gnc:make-html-table-cell/markup "text-cell" #f)))
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(gnc:html-table-cell-set-style!
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wide "text-cell" 'attribute '("style" "min-width:60px"))
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