Marius Mutu
21c12ddb0f
New application for entering fiscal receipts (bonuri fiscale) with: Backend (FastAPI + SQLModel + Alembic): - Receipt, ReceiptAttachment, AccountingEntry models - CRUD operations with async SQLite database - Workflow: DRAFT → PENDING_REVIEW → APPROVED/REJECTED - Auto-generation of accounting entries with VAT calculation - File upload support (images, PDFs) - Predefined expense types (Fuel, Materials, Office, etc.) - Nomenclature service for partners, accounts, cash registers Frontend (Vue.js 3 + PrimeVue + Pinia): - ReceiptsListView with filters and stats - ReceiptCreateView with image upload - ReceiptDetailView with accounting entries - ReceiptApprovalView for accountant approval Documentation: - REQUIREMENTS.md with functional specifications - ARCHITECTURE.md with technical decisions - CLAUDE.md for AI assistant guidance Phase 1 MVP uses SQLite, prepared for Oracle integration in Phase 2. 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
390 lines
13 KiB
Python
390 lines
13 KiB
Python
"""Business logic service for receipts workflow."""
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from decimal import Decimal, ROUND_HALF_UP
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from typing import List, Optional, Tuple
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from sqlalchemy.ext.asyncio import AsyncSession
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from app.db.models.receipt import Receipt, ReceiptStatus, ReceiptDirection
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from app.db.models.accounting_entry import EntryType
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from app.db.crud.receipt import ReceiptCRUD
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from app.db.crud.accounting_entry import AccountingEntryCRUD
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from app.schemas.receipt import (
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ReceiptCreate,
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ReceiptUpdate,
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ReceiptFilter,
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ReceiptResponse,
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ReceiptListResponse,
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AccountingEntryCreate,
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)
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from app.services.expense_types import EXPENSE_TYPES, get_expense_type
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class ReceiptService:
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"""Service for receipt business logic and workflow."""
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@staticmethod
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async def create_receipt(
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session: AsyncSession,
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data: ReceiptCreate,
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created_by: str,
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) -> Receipt:
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"""Create a new receipt in DRAFT status."""
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return await ReceiptCRUD.create(session, data, created_by)
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@staticmethod
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async def get_receipt(
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session: AsyncSession,
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receipt_id: int,
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) -> Optional[Receipt]:
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"""Get receipt by ID with all relationships."""
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return await ReceiptCRUD.get_by_id(session, receipt_id, include_relations=True)
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@staticmethod
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async def get_receipts(
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session: AsyncSession,
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filters: ReceiptFilter,
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) -> ReceiptListResponse:
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"""Get paginated list of receipts."""
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receipts, total = await ReceiptCRUD.get_list(session, filters)
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pages = (total + filters.page_size - 1) // filters.page_size if total > 0 else 1
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return ReceiptListResponse(
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items=[ReceiptResponse.model_validate(r) for r in receipts],
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total=total,
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page=filters.page,
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page_size=filters.page_size,
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pages=pages,
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)
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@staticmethod
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async def update_receipt(
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session: AsyncSession,
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receipt_id: int,
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data: ReceiptUpdate,
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username: str,
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) -> Tuple[bool, str, Optional[Receipt]]:
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"""
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Update receipt (only DRAFT status).
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Returns (success, message, receipt).
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found", None
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if not await ReceiptCRUD.can_edit(receipt, username):
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return False, "Cannot edit this receipt", None
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updated = await ReceiptCRUD.update(session, receipt, data)
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return True, "Receipt updated", updated
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@staticmethod
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async def delete_receipt(
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session: AsyncSession,
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receipt_id: int,
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username: str,
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) -> Tuple[bool, str]:
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"""
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Delete receipt (only DRAFT status).
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Returns (success, message).
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found"
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if not await ReceiptCRUD.can_delete(receipt, username):
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return False, "Cannot delete this receipt"
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await ReceiptCRUD.delete(session, receipt)
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return True, "Receipt deleted"
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@staticmethod
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def generate_accounting_entries(receipt: Receipt) -> List[AccountingEntryCreate]:
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"""
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Generate accounting entries based on receipt data and expense type.
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"""
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entries: List[AccountingEntryCreate] = []
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# Get expense type configuration
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expense_type = get_expense_type(receipt.expense_type_code or "OTHER")
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if not expense_type:
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expense_type = EXPENSE_TYPES["OTHER"]
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amount = Decimal(str(receipt.amount))
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if receipt.direction == ReceiptDirection.CHELTUIALA:
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# Expense: Debit expense account, Credit cash/bank
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if expense_type.has_vat:
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# Calculate net and VAT
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vat_rate = expense_type.vat_percent / Decimal("100")
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net_amount = (amount / (1 + vat_rate)).quantize(
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Decimal("0.01"), rounding=ROUND_HALF_UP
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)
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vat_amount = amount - net_amount
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# Debit: Expense account (net)
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entries.append(AccountingEntryCreate(
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entry_type=EntryType.DEBIT,
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account_code=expense_type.account_code,
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account_name=expense_type.account_name,
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amount=net_amount,
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partner_id=receipt.partner_id,
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))
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# Debit: VAT deductible
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entries.append(AccountingEntryCreate(
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entry_type=EntryType.DEBIT,
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account_code=expense_type.vat_account,
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account_name="TVA deductibila",
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amount=vat_amount,
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))
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else:
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# No VAT - full amount to expense
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entries.append(AccountingEntryCreate(
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entry_type=EntryType.DEBIT,
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account_code=expense_type.account_code,
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account_name=expense_type.account_name,
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amount=amount,
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partner_id=receipt.partner_id,
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))
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# Credit: Cash/Bank
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cash_account = receipt.cash_register_account or "5311"
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cash_name = receipt.cash_register_name or "Casa in lei"
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entries.append(AccountingEntryCreate(
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entry_type=EntryType.CREDIT,
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account_code=cash_account,
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account_name=cash_name,
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amount=amount,
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))
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else:
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# Income: Debit cash/bank, Credit income account
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# For now, simple income posting
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cash_account = receipt.cash_register_account or "5311"
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cash_name = receipt.cash_register_name or "Casa in lei"
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# Debit: Cash/Bank
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entries.append(AccountingEntryCreate(
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entry_type=EntryType.DEBIT,
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account_code=cash_account,
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account_name=cash_name,
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amount=amount,
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))
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# Credit: Income account (7xx - to be configured)
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entries.append(AccountingEntryCreate(
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entry_type=EntryType.CREDIT,
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account_code="7588",
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account_name="Alte venituri din exploatare",
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amount=amount,
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))
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return entries
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@staticmethod
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async def submit_for_review(
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session: AsyncSession,
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receipt_id: int,
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username: str,
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) -> Tuple[bool, str, Optional[Receipt]]:
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"""
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Submit receipt for review (DRAFT/REJECTED → PENDING_REVIEW).
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Generates accounting entries automatically.
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found", None
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if not await ReceiptCRUD.can_submit(receipt, username):
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return False, "Cannot submit this receipt", None
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# Check if receipt has at least one attachment
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if not receipt.attachments:
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return False, "Receipt must have at least one attachment", None
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# Check required fields
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if not receipt.expense_type_code:
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return False, "Expense type is required", None
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if not receipt.cash_register_account:
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return False, "Cash register is required", None
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# Generate accounting entries
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entries = ReceiptService.generate_accounting_entries(receipt)
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# Delete existing entries and create new ones
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await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
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await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
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# Update status
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updated = await ReceiptCRUD.update_status(
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session, receipt, ReceiptStatus.PENDING_REVIEW
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)
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# Reload with entries
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updated = await ReceiptCRUD.get_by_id(session, receipt_id)
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return True, "Receipt submitted for review", updated
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@staticmethod
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async def approve_receipt(
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session: AsyncSession,
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receipt_id: int,
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username: str,
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) -> Tuple[bool, str, Optional[Receipt]]:
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"""
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Approve receipt (PENDING_REVIEW → APPROVED).
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found", None
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if receipt.status != ReceiptStatus.PENDING_REVIEW:
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return False, "Receipt is not pending review", None
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# Validate accounting entries
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if not receipt.entries:
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return False, "Receipt has no accounting entries", None
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# Update status
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updated = await ReceiptCRUD.update_status(
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session, receipt, ReceiptStatus.APPROVED, reviewed_by=username
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)
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return True, "Receipt approved", updated
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@staticmethod
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async def reject_receipt(
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session: AsyncSession,
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receipt_id: int,
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username: str,
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reason: str,
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) -> Tuple[bool, str, Optional[Receipt]]:
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"""
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Reject receipt (PENDING_REVIEW → REJECTED).
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found", None
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if receipt.status != ReceiptStatus.PENDING_REVIEW:
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return False, "Receipt is not pending review", None
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# Update status
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updated = await ReceiptCRUD.update_status(
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session,
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receipt,
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ReceiptStatus.REJECTED,
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reviewed_by=username,
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rejection_reason=reason,
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)
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return True, "Receipt rejected", updated
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@staticmethod
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async def resubmit_receipt(
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session: AsyncSession,
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receipt_id: int,
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username: str,
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) -> Tuple[bool, str, Optional[Receipt]]:
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"""
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Resubmit rejected receipt after corrections (REJECTED → PENDING_REVIEW).
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found", None
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if receipt.status != ReceiptStatus.REJECTED:
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return False, "Receipt is not rejected", None
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if receipt.created_by != username:
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return False, "Only the creator can resubmit", None
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# Re-generate accounting entries
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entries = ReceiptService.generate_accounting_entries(receipt)
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await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
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await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
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# Update status
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updated = await ReceiptCRUD.update_status(
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session, receipt, ReceiptStatus.PENDING_REVIEW
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)
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# Reload with entries
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updated = await ReceiptCRUD.get_by_id(session, receipt_id)
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return True, "Receipt resubmitted for review", updated
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@staticmethod
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async def regenerate_entries(
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session: AsyncSession,
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receipt_id: int,
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username: str,
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) -> Tuple[bool, str, List[AccountingEntryCreate]]:
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"""
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Regenerate accounting entries for a receipt.
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found", []
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if receipt.status not in [ReceiptStatus.DRAFT, ReceiptStatus.PENDING_REVIEW]:
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return False, "Cannot regenerate entries for this receipt status", []
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# Generate new entries
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entries = ReceiptService.generate_accounting_entries(receipt)
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# Replace existing entries
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await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
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await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
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return True, "Entries regenerated", entries
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@staticmethod
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async def update_entries(
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session: AsyncSession,
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receipt_id: int,
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entries: List[AccountingEntryCreate],
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username: str,
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) -> Tuple[bool, str, List]:
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"""
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Update accounting entries for a receipt (accountant action).
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"""
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receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
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if not receipt:
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return False, "Receipt not found", []
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if receipt.status != ReceiptStatus.PENDING_REVIEW:
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return False, "Can only modify entries for receipts pending review", []
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# Validate entries
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is_valid, error = await AccountingEntryCRUD.validate_entries(entries)
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if not is_valid:
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return False, error, []
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# Replace entries
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updated_entries = await AccountingEntryCRUD.replace_all_for_receipt(
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session, receipt_id, entries, username
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)
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return True, "Entries updated", updated_entries
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@staticmethod
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async def get_pending_count(
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session: AsyncSession,
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company_id: Optional[int] = None,
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) -> int:
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"""Get count of receipts pending review."""
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receipts = await ReceiptCRUD.get_pending_review(session, company_id)
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return len(receipts)
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