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Posted to commits@fineract.apache.org by ad...@apache.org on 2023/02/13 09:47:52 UTC
[fineract] branch develop updated: FINERACT-1806-Accounting-treatments-for-Charge-off-loan-accounts
This is an automated email from the ASF dual-hosted git repository.
adamsaghy pushed a commit to branch develop
in repository https://gitbox.apache.org/repos/asf/fineract.git
The following commit(s) were added to refs/heads/develop by this push:
new 4a78901b7 FINERACT-1806-Accounting-treatments-for-Charge-off-loan-accounts
4a78901b7 is described below
commit 4a78901b7cfccca21a17fa4cea1cd96f48799bb2
Author: Ruchi Dhamankar <ru...@gmail.com>
AuthorDate: Fri Feb 3 10:03:38 2023 +0530
FINERACT-1806-Accounting-treatments-for-Charge-off-loan-accounts
---
.../accounting/common/AccountingConstants.java | 22 +-
.../accounting/journalentry/data/LoanDTO.java | 4 +
.../service/AccountingProcessorHelper.java | 4 +-
.../AccrualBasedAccountingProcessorForLoan.java | 455 +++++++++++++++++++++
.../CashBasedAccountingProcessorForLoan.java | 430 ++++++++++++++++++-
.../LoanProductToGLAccountMappingHelper.java | 29 ++
.../service/ProductToGLAccountMappingHelper.java | 5 +
...tToGLAccountMappingReadPlatformServiceImpl.java | 20 +
...ToGLAccountMappingWritePlatformServiceImpl.java | 30 ++
.../loanaccount/data/LoanTransactionEnumData.java | 2 +
.../portfolio/loanaccount/domain/Loan.java | 2 +
.../LoanAccrualWritePlatformServiceImpl.java | 4 +-
.../LoanWritePlatformServiceJpaRepositoryImpl.java | 8 +-
.../serialization/LoanProductDataValidator.java | 56 ++-
.../LoanChargeOffAccountingTest.java | 450 ++++++++++++++++++++
.../common/loans/LoanProductTestBuilder.java | 10 +
16 files changed, 1514 insertions(+), 17 deletions(-)
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
index d2e8a3372..dcc168565 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
@@ -37,7 +37,9 @@ public final class AccountingConstants {
public enum CashAccountsForLoan {
FUND_SOURCE(1), LOAN_PORTFOLIO(2), INTEREST_ON_LOANS(3), INCOME_FROM_FEES(4), INCOME_FROM_PENALTIES(5), LOSSES_WRITTEN_OFF(
- 6), TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13);
+ 6), TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13), INCOME_FROM_CHARGE_OFF_INTEREST(
+ 14), INCOME_FROM_CHARGE_OFF_FEES(
+ 15), CHARGE_OFF_EXPENSE(16), CHARGE_OFF_FRAUD_EXPENSE(17), INCOME_FROM_CHARGE_OFF_PENALTY(18);
private final Integer value;
@@ -75,7 +77,9 @@ public final class AccountingConstants {
FUND_SOURCE(1), LOAN_PORTFOLIO(2), INTEREST_ON_LOANS(3), INCOME_FROM_FEES(4), INCOME_FROM_PENALTIES(5), //
LOSSES_WRITTEN_OFF(6), INTEREST_RECEIVABLE(7), FEES_RECEIVABLE(8), PENALTIES_RECEIVABLE(9), //
- TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13);
+ TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13), INCOME_FROM_CHARGE_OFF_INTEREST(
+ 14), INCOME_FROM_CHARGE_OFF_FEES(
+ 15), CHARGE_OFF_EXPENSE(16), CHARGE_OFF_FRAUD_EXPENSE(17), INCOME_FROM_CHARGE_OFF_PENALTY(18);
private final Integer value;
@@ -125,7 +129,12 @@ public final class AccountingConstants {
"penaltyToIncomeAccountMappings"), CHARGE_ID(
"chargeId"), INCOME_ACCOUNT_ID(
"incomeAccountId"), INCOME_FROM_RECOVERY(
- "incomeFromRecoveryAccountId");
+ "incomeFromRecoveryAccountId"), INCOME_FROM_CHARGE_OFF_INTEREST(
+ "incomeFromChargeOffInterestAccountId"), INCOME_FROM_CHARGE_OFF_FEES(
+ "incomeFromChargeOffFeesAccountId"), CHARGE_OFF_EXPENSE(
+ "chargeOffExpenseAccountId"), CHARGE_OFF_FRAUD_EXPENSE(
+ "chargeOffFraudExpenseAccountId"), INCOME_FROM_CHARGE_OFF_PENALTY(
+ "incomeFromChargeOffPenaltyAccountId");
private final String value;
@@ -154,7 +163,12 @@ public final class AccountingConstants {
"transfersInSuspenseAccount"), INCOME_ACCOUNT_ID(
"incomeAccount"), INCOME_FROM_RECOVERY(
"incomeFromRecoveryAccount"), LIABILITY_TRANSFER_SUSPENSE(
- "liabilityTransferInSuspenseAccount");
+ "liabilityTransferInSuspenseAccount"), INCOME_FROM_CHARGE_OFF_INTEREST(
+ "incomeFromChargeOffInterestAccount"), INCOME_FROM_CHARGE_OFF_FEES(
+ "incomeFromChargeOffFeesAccount"), CHARGE_OFF_EXPENSE(
+ "chargeOffExpenseAccount"), CHARGE_OFF_FRAUD_EXPENSE(
+ "chargeOffFraudExpenseAccount"), INCOME_FROM_CHARGE_OFF_PENALTY(
+ "incomeFromChargeOffPenaltyAccount");
private final String value;
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
index 6bfc6ac48..60b50dc80 100755
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
@@ -41,4 +41,8 @@ public class LoanDTO {
private final boolean periodicAccrualBasedAccountingEnabled;
@Setter
private List<LoanTransactionDTO> newLoanTransactions;
+ @Setter
+ private boolean markedAsChargeOff;
+ @Setter
+ private boolean markedAsFraud;
}
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
index 1f7e8b656..fec88b4f4 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
@@ -108,6 +108,8 @@ public class AccountingProcessorHelper {
final String currencyCode = (String) accountingBridgeData.get("currencyCode");
final List<LoanTransactionDTO> newLoanTransactions = new ArrayList<>();
boolean isAccountTransfer = (Boolean) accountingBridgeData.get("isAccountTransfer");
+ boolean isLoanMarkedAsChargeOff = (Boolean) accountingBridgeData.get("isChargeOff");
+ boolean isLoanMarkedAsFraud = (Boolean) accountingBridgeData.get("isFraud");
@SuppressWarnings("unchecked")
final List<Map<String, Object>> newTransactionsMap = (List<Map<String, Object>>) accountingBridgeData.get("newLoanTransactions");
@@ -162,7 +164,7 @@ public class AccountingProcessorHelper {
}
return new LoanDTO(loanId, loanProductId, officeId, currencyCode, cashBasedAccountingEnabled, upfrontAccrualBasedAccountingEnabled,
- periodicAccrualBasedAccountingEnabled, newLoanTransactions);
+ periodicAccrualBasedAccountingEnabled, newLoanTransactions, isLoanMarkedAsChargeOff, isLoanMarkedAsFraud);
}
public SavingsDTO populateSavingsDtoFromMap(final Map<String, Object> accountingBridgeData, final boolean cashBasedAccountingEnabled,
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
index 5c729eb6c..225047ee5 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
@@ -104,10 +104,208 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
else if (loanTransactionDTO.getTransactionType().isChargeAdjustment()) {
createJournalEntriesForChargeAdjustment(loanDTO, loanTransactionDTO, office);
}
+ // Logic for Charge-Off
+ else if (loanTransactionDTO.getTransactionType().isChargeoff()) {
+ createJournalEntriesForChargeOff(loanDTO, loanTransactionDTO, office);
+ }
+ }
+ }
+
+ private void createJournalEntriesForChargeOff(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate = loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ // principal payment
+ if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(), accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+ }
+
+ // interest payment
+ if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, AccrualAccountsForLoan.INTEREST_RECEIVABLE.getValue(),
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, AccrualAccountsForLoan.FEES_RECEIVABLE.getValue(),
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle penalty payment
+ if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId, AccrualAccountsForLoan.PENALTIES_RECEIVABLE.getValue(),
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry : accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry : accountMapForDebit.entrySet()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, debitEntry.getKey().intValue(), loanProductId,
+ paymentTypeId, loanId, transactionId, transactionDate, debitEntry.getValue(), isReversal);
+ }
+
+ }
+
+ private void populateCreditDebitMaps(Long loanProductId, BigDecimal transactionPartAmount, Long paymentTypeId,
+ Integer creditAccountType, Integer debitAccountType, Map<GLAccount, BigDecimal> accountMapForCredit,
+ Map<Integer, BigDecimal> accountMapForDebit) {
+ GLAccount accountCredit = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, creditAccountType, paymentTypeId);
+ if (accountMapForCredit.containsKey(accountCredit)) {
+ BigDecimal amount = accountMapForCredit.get(accountCredit).add(transactionPartAmount);
+ accountMapForCredit.put(accountCredit, amount);
+ } else {
+ accountMapForCredit.put(accountCredit, transactionPartAmount);
+ }
+ Integer accountDebit = debitAccountType;
+ if (accountMapForDebit.containsKey(accountDebit)) {
+ BigDecimal amount = accountMapForDebit.get(accountDebit).add(transactionPartAmount);
+ accountMapForDebit.put(accountDebit, amount);
+ } else {
+ accountMapForDebit.put(accountDebit, transactionPartAmount);
}
}
private void createJournalEntriesForChargeAdjustment(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
+ final boolean isMarkedAsChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedAsChargeOff) {
+ createJournalEntriesForChargeOffLoanChargeAdjustment(loanDTO, loanTransactionDTO, office);
+ } else {
+ createJournalEntriesForLoanChargeAdjustment(loanDTO, loanTransactionDTO, office);
+ }
+ }
+
+ private void createJournalEntriesForChargeOffLoanChargeAdjustment(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO,
+ Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate = loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount = loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
+
+ // handle principal payment
+ if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ accountMap.put(account, principalAmount);
+ }
+
+ // handle interest payment
+ if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(interestAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, interestAmount);
+ }
+
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(feesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, feesAmount);
+ }
+ }
+
+ // handle penalty payment
+ if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(penaltiesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, penaltiesAmount);
+ }
+ }
+
+ // handle overpayment
+ if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(overPaymentAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, overPaymentAmount);
+ }
+ }
+
+ for (Map.Entry<GLAccount, BigDecimal> entry : accountMap.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+ entry.getValue(), isReversal, entry.getKey());
+ }
+
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ Long chargeId = loanTransactionDTO.getLoanChargeData().getChargeId();
+ Integer accountMappingTypeId;
+ if (loanTransactionDTO.getLoanChargeData().isPenalty()) {
+ accountMappingTypeId = AccrualAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
+ } else {
+ accountMappingTypeId = AccrualAccountsForLoan.INCOME_FROM_FEES.getValue();
+ }
+ this.helper.createDebitJournalEntryOrReversalForLoanCharges(office, currencyCode, accountMappingTypeId, loanProductId, chargeId,
+ loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+ }
+ }
+
+ private void createJournalEntriesForLoanChargeAdjustment(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
@@ -306,6 +504,263 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
*/
private void createJournalEntriesForRepaymentsAndWriteOffs(final LoanDTO loanDTO, final LoanTransactionDTO loanTransactionDTO,
final Office office, final boolean writeOff, final boolean isIncomeFromFee) {
+ final boolean isMarkedChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedChargeOff) {
+ createJournalEntriesForChargeOffLoanRepaymentAndWriteOffs(loanDTO, loanTransactionDTO, office, writeOff, isIncomeFromFee);
+
+ } else {
+ createJournalEntriesForLoansRepaymentAndWriteOffs(loanDTO, loanTransactionDTO, office, writeOff, isIncomeFromFee);
+ }
+ }
+
+ private void createJournalEntriesForChargeOffLoanRepaymentAndWriteOffs(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO,
+ Office office, boolean writeOff, boolean isIncomeFromFee) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate = loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount = loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ // principal payment
+ if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // interest payment
+ if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, AccrualAccountsForLoan.INTEREST_RECEIVABLE.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else {
+ if (isIncomeFromFee) {
+ this.helper.createCreditJournalEntryOrReversalForLoanCharges(office, currencyCode,
+ AccrualAccountsForLoan.INCOME_FROM_FEES.getValue(), loanProductId, loanId, transactionId, transactionDate,
+ feesAmount, isReversal, loanTransactionDTO.getFeePayments());
+ Integer accountDebit = AccrualAccountsForLoan.FUND_SOURCE.getValue();
+ if (accountMapForDebit.containsKey(accountDebit)) {
+ BigDecimal amount = accountMapForDebit.get(accountDebit).add(feesAmount);
+ accountMapForDebit.put(accountDebit, amount);
+ } else {
+ accountMapForDebit.put(accountDebit, feesAmount);
+ }
+
+ } else {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, AccrualAccountsForLoan.FEES_RECEIVABLE.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ }
+
+ // handle penalties
+ if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ if (isIncomeFromFee) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_PENALTIES.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ AccrualAccountsForLoan.PENALTIES_RECEIVABLE.getValue(), AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+ }
+
+ }
+
+ // overpayment
+ if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry : accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (writeOff) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
+ AccrualAccountsForLoan.LOSSES_WRITTEN_OFF.getValue(), loanProductId, paymentTypeId, loanId, transactionId,
+ transactionDate, totalDebitAmount, isReversal);
+ } else {
+ if (loanTransactionDTO.isLoanToLoanTransfer()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, FinancialActivity.ASSET_TRANSFER.getValue(),
+ loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+ } else if (loanTransactionDTO.isAccountTransfer()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
+ FinancialActivity.LIABILITY_TRANSFER.getValue(), loanProductId, paymentTypeId, loanId, transactionId,
+ transactionDate, totalDebitAmount, isReversal);
+ } else {
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry : accountMapForDebit.entrySet()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, debitEntry.getKey().intValue(),
+ loanProductId, paymentTypeId, loanId, transactionId, transactionDate, debitEntry.getValue(), isReversal);
+ }
+ }
+ }
+ }
+
+ /**
+ * Charge Refunds (and their reversals) have an extra refund related pair of journal entries in addition to
+ * those related to the repayment above
+ ***/
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (loanTransactionDTO.getTransactionType().isChargeRefund()) {
+ Integer incomeAccount = this.helper.getValueForFeeOrPenaltyIncomeAccount(loanTransactionDTO.getChargeRefundChargeType());
+ this.helper.createJournalEntriesAndReversalsForLoan(office, currencyCode, incomeAccount,
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(), loanProductId, paymentTypeId, loanId, transactionId, transactionDate,
+ totalDebitAmount, isReversal);
+ }
+ }
+
+ }
+
+ private void createJournalEntriesForLoansRepaymentAndWriteOffs(final LoanDTO loanDTO, final LoanTransactionDTO loanTransactionDTO,
+ final Office office, final boolean writeOff, final boolean isIncomeFromFee) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
index 60cb1c7dc..f8bae9f62 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
@@ -26,7 +26,6 @@ import java.util.List;
import java.util.Map;
import lombok.RequiredArgsConstructor;
import org.apache.fineract.accounting.closure.domain.GLClosure;
-import org.apache.fineract.accounting.common.AccountingConstants;
import org.apache.fineract.accounting.common.AccountingConstants.CashAccountsForLoan;
import org.apache.fineract.accounting.common.AccountingConstants.FinancialActivity;
import org.apache.fineract.accounting.glaccount.domain.GLAccount;
@@ -115,10 +114,108 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
else if (loanTransactionDTO.getTransactionType().isChargeAdjustment()) {
createJournalEntriesForChargeAdjustment(loanDTO, loanTransactionDTO, office);
}
+ // Logic for Charge-Off
+ else if (loanTransactionDTO.getTransactionType().isChargeoff()) {
+ createJournalEntriesForChargeOff(loanDTO, loanTransactionDTO, office);
+ }
+ }
+ }
+
+ private void createJournalEntriesForChargeOff(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate = loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ // principal payment
+ if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(), accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+ }
+
+ // interest payment
+ if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, CashAccountsForLoan.INTEREST_ON_LOANS.getValue(),
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_FEES.getValue(),
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle penalties payment
+ if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue(),
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry : accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry : accountMapForDebit.entrySet()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, debitEntry.getKey().intValue(), loanProductId,
+ paymentTypeId, loanId, transactionId, transactionDate, debitEntry.getValue(), isReversal);
+ }
+
+ }
+
+ private void populateCreditDebitMaps(Long loanProductId, BigDecimal transactionPartAmount, Long paymentTypeId,
+ Integer creditAccountType, Integer debitAccountType, Map<GLAccount, BigDecimal> accountMapForCredit,
+ Map<Integer, BigDecimal> accountMapForDebit) {
+ GLAccount accountCredit = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, creditAccountType, paymentTypeId);
+ if (accountMapForCredit.containsKey(accountCredit)) {
+ BigDecimal amount = accountMapForCredit.get(accountCredit).add(transactionPartAmount);
+ accountMapForCredit.put(accountCredit, amount);
+ } else {
+ accountMapForCredit.put(accountCredit, transactionPartAmount);
+ }
+ Integer accountDebit = debitAccountType;
+ if (accountMapForDebit.containsKey(accountDebit)) {
+ BigDecimal amount = accountMapForDebit.get(accountDebit).add(transactionPartAmount);
+ accountMapForDebit.put(accountDebit, amount);
+ } else {
+ accountMapForDebit.put(accountDebit, transactionPartAmount);
}
}
private void createJournalEntriesForChargeAdjustment(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
+ final boolean isMarkedAsChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedAsChargeOff) {
+ createJournalEntriesForChargeOffLoanChargeAdjustment(loanDTO, loanTransactionDTO, office);
+ } else {
+ createJournalEntriesForLoanChargeAdjustment(loanDTO, loanTransactionDTO, office);
+ }
+
+ }
+
+ private void createJournalEntriesForChargeOffLoanChargeAdjustment(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO,
+ Office office) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
@@ -143,7 +240,7 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(principalAmount);
GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
- AccountingConstants.CashAccountsForLoan.LOAN_PORTFOLIO.getValue(), paymentTypeId);
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
accountMap.put(account, principalAmount);
}
@@ -151,7 +248,7 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(interestAmount);
GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
- AccountingConstants.CashAccountsForLoan.INTEREST_ON_LOANS.getValue(), paymentTypeId);
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
if (accountMap.containsKey(account)) {
BigDecimal amount = accountMap.get(account).add(interestAmount);
accountMap.put(account, amount);
@@ -164,7 +261,106 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(feesAmount);
GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
- AccountingConstants.CashAccountsForLoan.INCOME_FROM_FEES.getValue(), paymentTypeId);
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(feesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, feesAmount);
+ }
+ }
+
+ // handle penalties payment
+ if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(penaltiesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, penaltiesAmount);
+ }
+ }
+
+ // handle overpayment
+ if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(overPaymentAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, overPaymentAmount);
+ }
+ }
+
+ for (Map.Entry<GLAccount, BigDecimal> entry : accountMap.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+ entry.getValue(), isReversal, entry.getKey());
+ }
+
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ Long chargeId = loanTransactionDTO.getLoanChargeData().getChargeId();
+ Integer accountMappingTypeId;
+ if (loanTransactionDTO.getLoanChargeData().isPenalty()) {
+ accountMappingTypeId = CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
+ } else {
+ accountMappingTypeId = CashAccountsForLoan.INCOME_FROM_FEES.getValue();
+ }
+ this.helper.createDebitJournalEntryOrReversalForLoanCharges(office, currencyCode, accountMappingTypeId, loanProductId, chargeId,
+ loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+ }
+ }
+
+ private void createJournalEntriesForLoanChargeAdjustment(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate = loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount = loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
+
+ // handle principal payment (and reversals)
+ if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ paymentTypeId);
+ accountMap.put(account, principalAmount);
+ }
+
+ // handle interest payment (and reversals)
+ if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ CashAccountsForLoan.INTEREST_ON_LOANS.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(interestAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, interestAmount);
+ }
+ }
+
+ // handle fees payment (and reversals)
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, CashAccountsForLoan.INCOME_FROM_FEES.getValue(),
+ paymentTypeId);
if (accountMap.containsKey(account)) {
BigDecimal amount = accountMap.get(account).add(feesAmount);
accountMap.put(account, amount);
@@ -189,8 +385,8 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
// handle overpayment
if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
- GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
- AccountingConstants.CashAccountsForLoan.OVERPAYMENT.getValue(), paymentTypeId);
+ GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ paymentTypeId);
if (accountMap.containsKey(account)) {
BigDecimal amount = accountMap.get(account).add(overPaymentAmount);
accountMap.put(account, amount);
@@ -208,9 +404,9 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
Long chargeId = loanTransactionDTO.getLoanChargeData().getChargeId();
Integer accountMappingTypeId;
if (loanTransactionDTO.getLoanChargeData().isPenalty()) {
- accountMappingTypeId = AccountingConstants.CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
+ accountMappingTypeId = CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
} else {
- accountMappingTypeId = AccountingConstants.CashAccountsForLoan.INCOME_FROM_FEES.getValue();
+ accountMappingTypeId = CashAccountsForLoan.INCOME_FROM_FEES.getValue();
}
this.helper.createDebitJournalEntryOrReversalForLoanCharges(office, currencyCode, accountMappingTypeId, loanProductId, chargeId,
loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
@@ -324,6 +520,224 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
*/
private void createJournalEntriesForRepayments(final LoanDTO loanDTO, final LoanTransactionDTO loanTransactionDTO,
final Office office) {
+
+ final boolean isMarkedChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedChargeOff) {
+ createJournalEntriesForChargeOffLoanRepayments(loanDTO, loanTransactionDTO, office);
+
+ } else {
+ createJournalEntriesForLoanRepayments(loanDTO, loanTransactionDTO, office);
+ }
+
+ }
+
+ private void createJournalEntriesForChargeOffLoanRepayments(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate = loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount = loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ // principal payment
+ if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount, paymentTypeId, CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // interest payment
+ if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, CashAccountsForLoan.INTEREST_ON_LOANS.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_FEES.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // handle penalties payment
+ if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // overpayment
+ if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ if (loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount, paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry : accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ /*** create a single debit entry (or reversal) for the entire amount **/
+ if (loanTransactionDTO.isLoanToLoanTransfer()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, FinancialActivity.ASSET_TRANSFER.getValue(),
+ loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+ } else if (loanTransactionDTO.isAccountTransfer()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, FinancialActivity.LIABILITY_TRANSFER.getValue(),
+ loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+ } else {
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry : accountMapForDebit.entrySet()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, debitEntry.getKey().intValue(), loanProductId,
+ paymentTypeId, loanId, transactionId, transactionDate, debitEntry.getValue(), isReversal);
+ }
+ }
+
+ /**
+ * Charge Refunds (and their reversals) have an extra refund related pair of journal entries in addition to
+ * those related to the repayment above
+ ***/
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (loanTransactionDTO.getTransactionType().isChargeRefund()) {
+ Integer incomeAccount = this.helper.getValueForFeeOrPenaltyIncomeAccount(loanTransactionDTO.getChargeRefundChargeType());
+ this.helper.createJournalEntriesAndReversalsForLoan(office, currencyCode, incomeAccount,
+ CashAccountsForLoan.FUND_SOURCE.getValue(), loanProductId, paymentTypeId, loanId, transactionId, transactionDate,
+ totalDebitAmount, isReversal);
+ }
+ }
+ }
+
+ private void createJournalEntriesForLoanRepayments(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
index e7514deb7..fc2c49615 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
@@ -263,12 +263,26 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
changes);
mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), CashAccountsForLoan.INCOME_FROM_RECOVERY.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+ loanProductId, CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+ loanProductId, CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+ loanProductId, CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.toString(), changes);
// expenses
mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
CashAccountsForLoan.LOSSES_WRITTEN_OFF.getValue(), CashAccountsForLoan.LOSSES_WRITTEN_OFF.toString(), changes);
mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
CashAccountsForLoan.GOODWILL_CREDIT.getValue(), CashAccountsForLoan.GOODWILL_CREDIT.toString(), changes);
+ mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), CashAccountsForLoan.CHARGE_OFF_EXPENSE.toString(), changes);
+ mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+ loanProductId, CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+ CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.toString(), changes);
// liabilities
mergeLoanToLiabilityAccountMappingChanges(element, LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId,
@@ -307,6 +321,15 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), AccrualAccountsForLoan.INCOME_FROM_RECOVERY.toString(),
changes);
+ mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+ loanProductId, AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+ loanProductId, AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+ loanProductId, AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.toString(), changes);
// expenses
mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
@@ -314,6 +337,12 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
changes);
mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(), AccrualAccountsForLoan.GOODWILL_CREDIT.toString(), changes);
+ mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(), AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.toString(),
+ changes);
+ mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+ loanProductId, AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+ AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.toString(), changes);
// liabilities
mergeLoanToLiabilityAccountMappingChanges(element, LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId,
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
index 3b594ba56..a9acb2bbb 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
@@ -84,6 +84,11 @@ public class ProductToGLAccountMappingHelper {
if (accountMapping == null) {
ArrayList<String> optionalProductToGLAccountMappingEntries = new ArrayList<String>();
optionalProductToGLAccountMappingEntries.add("goodwillCreditAccountId");
+ optionalProductToGLAccountMappingEntries.add("incomeFromChargeOffInterestAccountId");
+ optionalProductToGLAccountMappingEntries.add("incomeFromChargeOffFeesAccountId");
+ optionalProductToGLAccountMappingEntries.add("chargeOffAccountId");
+ optionalProductToGLAccountMappingEntries.add("chargeOffFraudAccountId");
+ optionalProductToGLAccountMappingEntries.add("incomeFromChargeOffPenaltyAccountId");
if (optionalProductToGLAccountMappingEntries.contains(paramName)) {
saveProductToAccountMapping(element, paramName, productId, accountTypeId, expectedAccountType, portfolioProductType);
} else {
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
index 5cf3f735d..c34e27c87 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
@@ -138,6 +138,16 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
accountMappingDetails.put(LoanProductAccountingDataParams.OVERPAYMENT.getValue(), gLAccountData);
} else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_RECOVERY)) {
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_RECOVERY.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(CashAccountsForLoan.CHARGE_OFF_EXPENSE)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_EXPENSE.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), gLAccountData);
}
}
} else if (AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingType)
@@ -178,6 +188,16 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
accountMappingDetails.put(LoanProductAccountingDataParams.PENALTIES_RECEIVABLE.getValue(), gLAccountData);
} else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_RECOVERY)) {
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_RECOVERY.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(AccrualAccountsForLoan.CHARGE_OFF_EXPENSE)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_EXPENSE.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), gLAccountData);
+ } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY)) {
+ accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), gLAccountData);
}
}
diff --git a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
index 41d94d28b..c09d8ec64 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
@@ -86,6 +86,15 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(), loanProductId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), loanProductId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), loanProductId,
+ CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue());
// expenses
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
@@ -94,6 +103,12 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
CashAccountsForLoan.GOODWILL_CREDIT.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+ LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+ LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), loanProductId,
+ CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue());
// liabilities
this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
@@ -140,6 +155,15 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(), loanProductId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), loanProductId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), loanProductId,
+ AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue());
// expenses
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
@@ -148,6 +172,12 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
AccrualAccountsForLoan.GOODWILL_CREDIT.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+ LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue());
+ this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+ LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), loanProductId,
+ AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue());
// liabilities
this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
index e86183190..47ed70bf7 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
@@ -53,6 +53,7 @@ public class LoanTransactionEnumData {
private final boolean creditBalanceRefund;
private final boolean chargeAdjustment;
private final boolean chargeback;
+ private final boolean chargeoff;
public LoanTransactionEnumData(final Long id, final String code, final String value) {
this.id = id;
@@ -81,6 +82,7 @@ public class LoanTransactionEnumData {
this.creditBalanceRefund = Long.valueOf(20).equals(this.id);
this.chargeback = Long.valueOf(25).equals(this.id);
this.chargeAdjustment = Long.valueOf(26).equals(this.id);
+ this.chargeoff = Long.valueOf(27).equals(this.id);
}
public boolean isRepaymentType() {
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
index 4de3ed85c..d66428e6b 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
@@ -4526,6 +4526,8 @@ public class Loan extends AbstractAuditableWithUTCDateTimeCustom {
accountingBridgeData.put("upfrontAccrualBasedAccountingEnabled", isUpfrontAccrualAccountingEnabledOnLoanProduct());
accountingBridgeData.put("periodicAccrualBasedAccountingEnabled", isPeriodicAccrualAccountingEnabledOnLoanProduct());
accountingBridgeData.put("isAccountTransfer", isAccountTransfer);
+ accountingBridgeData.put("isChargeOff", isChargedOff());
+ accountingBridgeData.put("isFraud", isFraud());
final List<Map<String, Object>> newLoanTransactions = new ArrayList<>();
for (final LoanTransaction transaction : this.loanTransactions) {
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
index 26090f0bb..f0c46d89c 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
@@ -277,7 +277,7 @@ public class LoanAccrualWritePlatformServiceImpl implements LoanAccrualWritePlat
this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
}
- public Map<String, Object> deriveAccountingBridgeData(final LoanScheduleAccrualData loanScheduleAccrualData,
+ private Map<String, Object> deriveAccountingBridgeData(final LoanScheduleAccrualData loanScheduleAccrualData,
final Map<String, Object> transactionMap) {
final Map<String, Object> accountingBridgeData = new LinkedHashMap<>();
@@ -289,6 +289,8 @@ public class LoanAccrualWritePlatformServiceImpl implements LoanAccrualWritePlat
accountingBridgeData.put("upfrontAccrualBasedAccountingEnabled", false);
accountingBridgeData.put("periodicAccrualBasedAccountingEnabled", true);
accountingBridgeData.put("isAccountTransfer", false);
+ accountingBridgeData.put("isChargeOff", false);
+ accountingBridgeData.put("isFraud", false);
final List<Map<String, Object>> newLoanTransactions = new ArrayList<>();
newLoanTransactions.add(transactionMap);
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
index 53400439a..aba8b4476 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
@@ -2675,8 +2675,12 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
loan.markAsChargedOff(transactionDate, currentUser, null);
}
+ final List<Long> existingTransactionIds = loan.findExistingTransactionIds();
+ final List<Long> existingReversedTransactionIds = loan.findExistingReversedTransactionIds();
+
LoanTransaction chargeOffTransaction = LoanTransaction.chargeOff(loan, transactionDate, txnExternalId);
- loanTransactionRepository.saveAndFlush(chargeOffTransaction);
+ loan.addLoanTransaction(chargeOffTransaction);
+ saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
String noteText = command.stringValueOfParameterNamed(LoanApiConstants.noteParameterName);
if (StringUtils.isNotBlank(noteText)) {
@@ -2685,7 +2689,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
this.noteRepository.save(note);
}
- // TODO: add accounting
+ postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
businessEventNotifierService.notifyPostBusinessEvent(new LoanChargeOffPostBusinessEvent(chargeOffTransaction));
return new CommandProcessingResultBuilder() //
.withCommandId(command.commandId()) //
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
index bcdd51a9d..0fe3ac997 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
@@ -119,7 +119,11 @@ public final class LoanProductDataValidator {
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), LoanProductAccountingParams.PENALTIES_RECEIVABLE.getValue(),
LoanProductAccountingParams.PAYMENT_CHANNEL_FUND_SOURCE_MAPPING.getValue(),
LoanProductAccountingParams.FEE_INCOME_ACCOUNT_MAPPING.getValue(), LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(),
- LoanProductAccountingParams.PENALTY_INCOME_ACCOUNT_MAPPING.getValue(), LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
+ LoanProductAccountingParams.PENALTY_INCOME_ACCOUNT_MAPPING.getValue(),
+ LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(),
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
LoanProductConstants.PRINCIPAL_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
LoanProductConstants.INTEREST_RATE_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
LoanProductConstants.NUMBER_OF_REPAYMENT_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME, LoanProductConstants.SHORT_NAME,
@@ -639,6 +643,31 @@ public final class LoanProductDataValidator {
baseDataValidator.reset().parameter(LoanProductAccountingParams.OVERPAYMENT.getValue()).value(overpaymentAccountId).notNull()
.integerGreaterThanZero();
+ final Long incomeFromChargeOffInterestAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue())
+ .value(incomeFromChargeOffInterestAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffFeesAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue())
+ .value(incomeFromChargeOffFeesAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffPenaltyAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue())
+ .value(incomeFromChargeOffPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffExpenseAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue()).value(chargeOffExpenseAccountId)
+ .ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffFraudExpenseAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue())
+ .value(chargeOffFraudExpenseAccountId).ignoreIfNull().integerGreaterThanZero();
+
validatePaymentChannelFundSourceMappings(baseDataValidator, element);
validateChargeToIncomeAccountMappings(baseDataValidator, element);
@@ -1484,6 +1513,31 @@ public final class LoanProductDataValidator {
baseDataValidator.reset().parameter(LoanProductAccountingParams.PENALTIES_RECEIVABLE.getValue()).value(receivablePenaltyAccountId)
.ignoreIfNull().integerGreaterThanZero();
+ final Long incomeFromChargeOffInterestAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue())
+ .value(incomeFromChargeOffInterestAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffFeesAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue())
+ .value(incomeFromChargeOffFeesAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffPenaltyAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue())
+ .value(incomeFromChargeOffPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffExpenseAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue()).value(chargeOffExpenseAccountId)
+ .ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffFraudExpenseAccountId = this.fromApiJsonHelper
+ .extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), element);
+ baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue())
+ .value(chargeOffFraudExpenseAccountId).ignoreIfNull().integerGreaterThanZero();
+
validatePaymentChannelFundSourceMappings(baseDataValidator, element);
validateChargeToIncomeAccountMappings(baseDataValidator, element);
diff --git a/integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java b/integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java
new file mode 100644
index 000000000..2ee0379a2
--- /dev/null
+++ b/integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java
@@ -0,0 +1,450 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.integrationtests;
+
+import static org.junit.jupiter.api.Assertions.assertTrue;
+
+import io.restassured.builder.RequestSpecBuilder;
+import io.restassured.builder.ResponseSpecBuilder;
+import io.restassured.http.ContentType;
+import io.restassured.specification.RequestSpecification;
+import io.restassured.specification.ResponseSpecification;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.time.format.DateTimeFormatterBuilder;
+import java.util.UUID;
+import org.apache.fineract.client.models.GetLoansLoanIdResponse;
+import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdRequest;
+import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdResponse;
+import org.apache.fineract.client.models.PostLoansLoanIdTransactionsRequest;
+import org.apache.fineract.client.models.PostLoansLoanIdTransactionsResponse;
+import org.apache.fineract.client.models.PutLoansLoanIdResponse;
+import org.apache.fineract.integrationtests.common.ClientHelper;
+import org.apache.fineract.integrationtests.common.Utils;
+import org.apache.fineract.integrationtests.common.accounting.Account;
+import org.apache.fineract.integrationtests.common.accounting.AccountHelper;
+import org.apache.fineract.integrationtests.common.accounting.JournalEntry;
+import org.apache.fineract.integrationtests.common.accounting.JournalEntryHelper;
+import org.apache.fineract.integrationtests.common.charges.ChargesHelper;
+import org.apache.fineract.integrationtests.common.loans.LoanApplicationTestBuilder;
+import org.apache.fineract.integrationtests.common.loans.LoanProductTestBuilder;
+import org.apache.fineract.integrationtests.common.loans.LoanTransactionHelper;
+import org.apache.fineract.integrationtests.common.system.CodeHelper;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+
+public class LoanChargeOffAccountingTest {
+
+ private ResponseSpecification responseSpec;
+ private ResponseSpecification responseSpec403;
+ private RequestSpecification requestSpec;
+ private ClientHelper clientHelper;
+ private LoanTransactionHelper loanTransactionHelper;
+ private LoanTransactionHelper loanTransactionHelperValidationError;
+ private JournalEntryHelper journalEntryHelper;
+ private AccountHelper accountHelper;
+ private Account assetAccount;
+ private Account incomeAccount;
+ private Account expenseAccount;
+ private Account overpaymentAccount;
+ private DateTimeFormatter dateFormatter = new DateTimeFormatterBuilder().appendPattern("dd MMMM yyyy").toFormatter();
+
+ @BeforeEach
+ public void setup() {
+ Utils.initializeRESTAssured();
+ this.requestSpec = new RequestSpecBuilder().setContentType(ContentType.JSON).build();
+ this.requestSpec.header("Authorization", "Basic " + Utils.loginIntoServerAndGetBase64EncodedAuthenticationKey());
+ this.responseSpec = new ResponseSpecBuilder().expectStatusCode(200).build();
+ this.responseSpec403 = new ResponseSpecBuilder().expectStatusCode(403).build();
+ this.loanTransactionHelper = new LoanTransactionHelper(this.requestSpec, this.responseSpec);
+ this.loanTransactionHelperValidationError = new LoanTransactionHelper(this.requestSpec, new ResponseSpecBuilder().build());
+ this.accountHelper = new AccountHelper(this.requestSpec, this.responseSpec);
+ this.assetAccount = this.accountHelper.createAssetAccount();
+ this.incomeAccount = this.accountHelper.createIncomeAccount();
+ this.expenseAccount = this.accountHelper.createExpenseAccount();
+ this.overpaymentAccount = this.accountHelper.createLiabilityAccount();
+ this.journalEntryHelper = new JournalEntryHelper(this.requestSpec, this.responseSpec);
+ this.clientHelper = new ClientHelper(this.requestSpec, this.responseSpec);
+ }
+
+ @Test
+ public void loanChargeOffAccountingTreatmentTestForPeriodicAccrualAccounting() {
+ // Loan ExternalId
+ String loanExternalIdStr = UUID.randomUUID().toString();
+
+ // Product to GL account mapping for test
+ // ASSET
+ // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId,receivableFeeAccountId,receivablePenaltyAccountId,receivableInterestAccountId
+ // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId
+ // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+ // LIABILITY-overpaymentLiabilityAccountId
+
+ final Integer loanProductID = createLoanProductWithPeriodicAccrualAccounting(assetAccount, incomeAccount, expenseAccount,
+ overpaymentAccount);
+ final Integer clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+ final Integer loanId = createLoanAccount(clientId, loanProductID, loanExternalIdStr);
+
+ // apply charges
+ Integer feeCharge = ChargesHelper.createCharges(requestSpec, responseSpec,
+ ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", false));
+
+ LocalDate targetDate = LocalDate.of(2022, 9, 5);
+ final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+ Integer feeLoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+ LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge), feeCharge1AddedDate, "10"));
+
+ // apply penalty
+ Integer penalty = ChargesHelper.createCharges(requestSpec, responseSpec,
+ ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", true));
+
+ final String penaltyCharge1AddedDate = dateFormatter.format(targetDate);
+
+ Integer penalty1LoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+ LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty), penaltyCharge1AddedDate, "10"));
+
+ // set loan as chargeoff
+ String randomText = Utils.randomStringGenerator("en", 5) + Utils.randomNumberGenerator(6) + Utils.randomStringGenerator("is", 5);
+ Integer chargeOffReasonId = CodeHelper.createChargeOffCodeValue(requestSpec, responseSpec, randomText, 1);
+ String transactionExternalId = UUID.randomUUID().toString();
+ this.loanTransactionHelper.chargeOffLoan((long) loanId, new PostLoansLoanIdTransactionsRequest().transactionDate("6 September 2022")
+ .locale("en").dateFormat("dd MMMM yyyy").externalId(transactionExternalId).chargeOffReasonId((long) chargeOffReasonId));
+
+ GetLoansLoanIdResponse loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries For ChargeOff Transaction
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "6 September 2022",
+ new JournalEntry(1020, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
+ new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+
+ // make Repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction = loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("7 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Repayment transaction
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "7 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "7 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Merchant Refund
+ final PostLoansLoanIdTransactionsResponse merchantIssuedRefund_1 = loanTransactionHelper.makeMerchantIssuedRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("8 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Merchant Refund
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "8 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "8 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Payout Refund
+ final PostLoansLoanIdTransactionsResponse payoutRefund_1 = loanTransactionHelper.makePayoutRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("9 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Payout Refund
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "9 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "9 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Goodwill Credit
+ final PostLoansLoanIdTransactionsResponse goodwillCredit_1 = loanTransactionHelper.makeGoodwillCredit((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("10 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Goodwill Credit
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "10 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "10 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+
+ // make overpaid repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction_1 = loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("11 September 2022").locale("en")
+ .transactionAmount(720.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal entries for overpaid repayment
+ this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, "11 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "11 September 2022",
+ new JournalEntry(620, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "11 September 2022",
+ new JournalEntry(720, JournalEntry.TransactionType.DEBIT));
+
+ // CBR for making loan active again
+ final PostLoansLoanIdTransactionsResponse cbr_transaction = loanTransactionHelper.makeCreditBalanceRefund(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("12 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ // Charge Adjustment making loan overpaid
+ final PostLoansLoanIdChargesChargeIdResponse chargeAdjustmentResult = loanTransactionHelper.chargeAdjustment((long) loanId,
+ (long) feeLoanChargeId, new PostLoansLoanIdChargesChargeIdRequest().amount(10.0).locale("en"));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+
+ final LocalDate todaysDate = Utils.getLocalDateOfTenant();
+ String transactionDate = Utils.dateFormatter.format(todaysDate);
+
+ // verify Journal entries for Charge Adjustment
+ this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+ }
+
+ @Test
+ public void loanChargeOffFraudAccountingTreatmentTestForCashBasedAccounting() {
+ // Loan ExternalId
+ String loanExternalIdStr = UUID.randomUUID().toString();
+
+ // Product to GL account mapping for test
+ // ASSET
+ // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId
+ // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId
+ // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+ // LIABILITY-overpaymentLiabilityAccountId
+
+ final Integer loanProductID = createLoanProductWithCashBasedAccounting(assetAccount, incomeAccount, expenseAccount,
+ overpaymentAccount);
+ final Integer clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+ final Integer loanId = createLoanAccount(clientId, loanProductID, loanExternalIdStr);
+
+ // apply charges
+ Integer feeCharge = ChargesHelper.createCharges(requestSpec, responseSpec,
+ ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", false));
+
+ LocalDate targetDate = LocalDate.of(2022, 9, 5);
+ final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+ Integer feeLoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+ LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge), feeCharge1AddedDate, "10"));
+
+ // apply penalty
+ Integer penalty = ChargesHelper.createCharges(requestSpec, responseSpec,
+ ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", true));
+
+ final String penaltyCharge1AddedDate = dateFormatter.format(targetDate);
+
+ Integer penalty1LoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+ LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty), penaltyCharge1AddedDate, "10"));
+
+ // set loan as fraud
+ final String command = "markAsFraud";
+ String payload = loanTransactionHelper.getLoanFraudPayloadAsJSON("fraud", "true");
+ PutLoansLoanIdResponse putLoansLoanIdResponse = loanTransactionHelper.modifyLoanCommand(loanId, command, payload,
+ this.responseSpec);
+
+ GetLoansLoanIdResponse loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+
+ // set loan as chargeoff
+ String randomText = Utils.randomStringGenerator("en", 5) + Utils.randomNumberGenerator(6) + Utils.randomStringGenerator("is", 5);
+ Integer chargeOffReasonId = CodeHelper.createChargeOffCodeValue(requestSpec, responseSpec, randomText, 1);
+ String transactionExternalId = UUID.randomUUID().toString();
+ this.loanTransactionHelper.chargeOffLoan((long) loanId, new PostLoansLoanIdTransactionsRequest().transactionDate("6 September 2022")
+ .locale("en").dateFormat("dd MMMM yyyy").externalId(transactionExternalId).chargeOffReasonId((long) chargeOffReasonId));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries For ChargeOff Transaction
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "6 September 2022",
+ new JournalEntry(1000, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+ new JournalEntry(20, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
+ new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+
+ // make Repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction = loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("7 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Repayment transaction
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "7 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "7 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Merchant Refund
+ final PostLoansLoanIdTransactionsResponse merchantIssuedRefund_1 = loanTransactionHelper.makeMerchantIssuedRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("8 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Merchant Refund
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "8 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "8 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Payout Refund
+ final PostLoansLoanIdTransactionsResponse payoutRefund_1 = loanTransactionHelper.makePayoutRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("9 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Payout Refund
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "9 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "9 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Goodwill Credit
+ final PostLoansLoanIdTransactionsResponse goodwillCredit_1 = loanTransactionHelper.makeGoodwillCredit((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("10 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Goodwill Credit
+ this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "10 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "10 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+
+ // make overpaid repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction_1 = loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("11 September 2022").locale("en")
+ .transactionAmount(720.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal entries for overpaid repayment
+ this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, "11 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "11 September 2022",
+ new JournalEntry(620, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "11 September 2022",
+ new JournalEntry(720, JournalEntry.TransactionType.DEBIT));
+
+ // CBR for making loan active again
+ final PostLoansLoanIdTransactionsResponse cbr_transaction = loanTransactionHelper.makeCreditBalanceRefund(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("12 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ // Charge Adjustment making loan overpaid
+ final PostLoansLoanIdChargesChargeIdResponse chargeAdjustmentResult = loanTransactionHelper.chargeAdjustment((long) loanId,
+ (long) feeLoanChargeId, new PostLoansLoanIdChargesChargeIdRequest().amount(10.0).locale("en"));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+
+ final LocalDate todaysDate = Utils.getLocalDateOfTenant();
+ String transactionDate = Utils.dateFormatter.format(todaysDate);
+
+ // verify Journal entries for Charge Adjustment
+ this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+ }
+
+ private Integer createLoanAccount(final Integer clientID, final Integer loanProductID, final String externalId) {
+
+ String loanApplicationJSON = new LoanApplicationTestBuilder().withPrincipal("1000").withLoanTermFrequency("1")
+ .withLoanTermFrequencyAsMonths().withNumberOfRepayments("1").withRepaymentEveryAfter("1")
+ .withRepaymentFrequencyTypeAsMonths().withInterestRatePerPeriod("0").withInterestTypeAsFlatBalance()
+ .withAmortizationTypeAsEqualPrincipalPayments().withInterestCalculationPeriodTypeSameAsRepaymentPeriod()
+ .withExpectedDisbursementDate("03 September 2022").withSubmittedOnDate("01 September 2022").withLoanType("individual")
+ .withExternalId(externalId).build(clientID.toString(), loanProductID.toString(), null);
+
+ final Integer loanId = loanTransactionHelper.getLoanId(loanApplicationJSON);
+ loanTransactionHelper.approveLoan("02 September 2022", "1000", loanId, null);
+ loanTransactionHelper.disburseLoanWithNetDisbursalAmount("03 September 2022", loanId, "1000");
+ return loanId;
+ }
+
+ private Integer createLoanProductWithPeriodicAccrualAccounting(final Account... accounts) {
+
+ final String loanProductJSON = new LoanProductTestBuilder().withPrincipal("1000").withRepaymentAfterEvery("1")
+ .withNumberOfRepayments("1").withRepaymentTypeAsMonth().withinterestRatePerPeriod("0")
+ .withInterestRateFrequencyTypeAsMonths().withAmortizationTypeAsEqualPrincipalPayment().withInterestTypeAsFlat()
+ .withAccountingRulePeriodicAccrual(accounts).withDaysInMonth("30").withDaysInYear("365").withMoratorium("0", "0")
+ .build(null);
+
+ return this.loanTransactionHelper.getLoanProductId(loanProductJSON);
+ }
+
+ private Integer createLoanProductWithCashBasedAccounting(final Account... accounts) {
+
+ final String loanProductJSON = new LoanProductTestBuilder().withPrincipal("1000").withRepaymentAfterEvery("1")
+ .withNumberOfRepayments("1").withRepaymentTypeAsMonth().withinterestRatePerPeriod("0")
+ .withInterestRateFrequencyTypeAsMonths().withAmortizationTypeAsEqualPrincipalPayment().withInterestTypeAsFlat()
+ .withAccountingRuleAsCashBased(accounts).withDaysInMonth("30").withDaysInYear("365").withMoratorium("0", "0").build(null);
+
+ return this.loanTransactionHelper.getLoanProductId(loanProductJSON);
+ }
+
+}
diff --git a/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java b/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
index adb4700d1..7f0eb32cc 100644
--- a/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
+++ b/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
@@ -443,11 +443,16 @@ public class LoanProductTestBuilder {
map.put("incomeFromFeeAccountId", ID);
map.put("incomeFromPenaltyAccountId", ID);
map.put("incomeFromRecoveryAccountId", ID);
+ map.put("incomeFromChargeOffInterestAccountId", ID);
+ map.put("incomeFromChargeOffFeesAccountId", ID);
+ map.put("incomeFromChargeOffPenaltyAccountId", ID);
}
if (this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
final String ID = this.accountList[i].getAccountID().toString();
map.put("writeOffAccountId", ID);
map.put("goodwillCreditAccountId", ID);
+ map.put("chargeOffExpenseAccountId", ID);
+ map.put("chargeOffFraudExpenseAccountId", ID);
}
if (this.accountList[i].getAccountType().equals(Account.AccountType.LIABILITY)) {
final String ID = this.accountList[i].getAccountID().toString();
@@ -481,11 +486,16 @@ public class LoanProductTestBuilder {
map.put("incomeFromFeeAccountId", ID);
map.put("incomeFromPenaltyAccountId", ID);
map.put("incomeFromRecoveryAccountId", ID);
+ map.put("incomeFromChargeOffInterestAccountId", ID);
+ map.put("incomeFromChargeOffFeesAccountId", ID);
+ map.put("incomeFromChargeOffPenaltyAccountId", ID);
}
if (this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
final String ID = this.accountList[i].getAccountID().toString();
map.put("writeOffAccountId", ID);
map.put("goodwillCreditAccountId", ID);
+ map.put("chargeOffExpenseAccountId", ID);
+ map.put("chargeOffFraudExpenseAccountId", ID);
}
if (this.accountList[i].getAccountType().equals(Account.AccountType.LIABILITY)) {
final String ID = this.accountList[i].getAccountID().toString();