ledger/contrib/non-profit-audit-reports/summary-reports.plx
2013-05-10 12:16:07 -04:00

465 lines
20 KiB
Perl
Executable file

#!/usr/bin/perl
# fund-report.plx -*- Perl -*-
#
# Script to generate end-of-year summary reports.
#
# Copyright (C) 2011, 2012, 2013, Bradley M. Kuhn
#
# This program gives you software freedom; you can copy, modify, convey,
# and/or redistribute it under the terms of the GNU General Public License
# as published by the Free Software Foundation; either version 3 of the
# License, or (at your option) any later version.
#
# This program is distributed in the hope that it will be useful, but
# WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU
# General Public License for more details.
#
# You should have received a copy of the GNU General Public License along
# with this program in a file called 'GPLv3'. If not, write to the:
# Free Software Foundation, Inc., 51 Franklin St, Fifth Floor
# Boston, MA 02110-1301, USA.
use strict;
use warnings;
use Math::BigFloat;
use Date::Manip;
my $VERBOSE = 0;
my $DEBUG = 0;
my $LEDGER_BIN = "/usr/local/bin/ledger";
my $ACCT_WIDTH = 70;
sub Commify ($) {
my $text = reverse $_[0];
$text =~ s/(\d\d\d)(?=\d)(?!\d*\.)/$1,/g;
return scalar reverse $text;
}
sub preferredAccountSorting ($$) {
if ($_[0] =~ /^Assets/ and $_[1] !~ /^Assets/) {
return -1;
} elsif ($_[1] =~ /^Assets/ and $_[0] !~ /^Assets/) {
return 1;
} elsif ($_[0] =~ /^Liabilities/ and $_[1] !~ /^(Assets|Liabilities)/) {
return -1;
} elsif ($_[1] =~ /^Liabilities/ and $_[0] !~ /^(Assets|Liabilities)/) {
return 1;
} elsif ($_[0] =~ /^(Accrued:[^:]+Receivable)/ and $_[1] !~ /^(Assets|Liabilities|Accrued:[^:]+Receivable)/) {
return -1;
} elsif ($_[1] =~ /^(Accrued:[^:]+Receivable)/ and $_[0] !~ /^(Assets|Liabilities|Accrued:[^:]+Receivable)/) {
return 1;
} elsif ($_[0] =~ /^(Accrued)/ and $_[1] !~ /^(Assets|Liabilities|Accrued)/) {
return -1;
} elsif ($_[1] =~ /^(Accrued)/ and $_[0] !~ /^(Assets|Liabilities|Accrued)/) {
return 1;
} elsif ($_[0] =~ /^(Unearned Income)/ and $_[1] !~ /^(Assets|Liabilities|Accrued|Unearned Income)/) {
return -1;
} elsif ($_[1] =~ /^(Unearned Income)/ and $_[0] !~ /^(Assets|Liabilities|Accrued|Unearned Income)/) {
return 1;
} elsif ($_[0] =~ /^Income/ and $_[1] !~ /^(Assets|Liabilities|Accrued|Unearned Income|Income)/) {
return -1;
} elsif ($_[1] =~ /^Income/ and $_[0] !~ /^(Assets|Liabilities|Accrued|Unearned Income|Income)/) {
return 1;
} elsif ($_[0] =~ /^Expense/ and $_[1] !~ /^(Assets|Liabilities|Accrued|Income|Unearned Income|Expense)/) {
return -1;
} elsif ($_[1] =~ /^Expense/ and $_[0] !~ /^(Assets|Liabilities|Accrued|Income|Unearned Income|Expense)/) {
return 1;
} else {
return $_[0] cmp $_[1];
}
}
sub ParseNumber($) {
$_[0] =~ s/,//g;
return Math::BigFloat->new($_[0]);
}
Math::BigFloat->precision(-2);
my $ZERO = Math::BigFloat->new("0.00");
my $ONE_PENNY = Math::BigFloat->new("0.01");
my $TWO_CENTS = Math::BigFloat->new("0.02");
if (@ARGV < 2) {
print STDERR "usage: $0 <START_DATE> <END_DATE> <LEDGER_OPTIONS>\n";
exit 1;
}
my($startDate, $endDate, @mainLedgerOptions) = @ARGV;
my $err;
my $formattedEndDate = UnixDate(DateCalc(ParseDate($endDate), ParseDateDelta("- 1 day"), \$err),
"%B %e, %Y");
die "Date calculation error on $endDate" if ($err);
my $formattedStartDate = UnixDate(ParseDate($startDate), "%B %e, %Y");
die "Date calculation error on $startDate" if ($err);
my %reportFields =
('Cash' => { args => [ '-e', $endDate, 'bal', '/^Assets/' ] },
'Accounts Receivable' => {args => [ '-e', $endDate, 'bal', '/^Accrued:Accounts Receivable/' ]},
'Loans Receivable' => {args => [ '-e', $endDate, 'bal', '/^Accrued:Loans Receivable/' ]},
'Accounts Payable' => {args => [ '-e', $endDate, 'bal', '/^Accrued.*Accounts Payable/' ]},
'Accrued Expenses' => {args => [ '-e', $endDate, 'bal', '/^Accrued.*Expenses/' ]},
'Liabilities, Credit Cards' => {args => [ '-e', $endDate, 'bal', '/^Liabilities:Credit Card/' ]},
'Liabilities, Other' => {args => [ '-e', $endDate, 'bal', '/^Liabilities/',
'and', 'not', '/^Liabilities:Credit Card/']},
'Unearned Income, Conference Registration' => {args => [ '-e', $endDate, 'bal',
'/^Unearned Income.*Reg/' ]},
'Unearned Income, Other' => {args => [ '-e', $endDate, 'bal', '/^Unearned Income/', 'and', 'not',
'/^Unearned Income.*Reg/' ]},
'Unrestricted Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses):Conservancy/' ]},
'Temporarily Restricted Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses)/',
'and', 'not', '/^(Unearned Income|(Income|Expenses):Conservancy)/' ]},
'Total Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses)/' ]},
);
foreach my $item (keys %reportFields) {
my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions,
'-V', '-X', '$', '-S', 'T', '-s', '-d', 'T', @{$reportFields{$item}{args}});
open(FILE, "-|", @fullCommand)
or die "unable to run command ledger command: @fullCommand: $!";
my $foundBalance;
my $seenTotalLine = 0;
print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
print STDERR " Output of @fullCommand\n" if $DEBUG;
while (my $line = <FILE>) {
print STDERR $line if ($DEBUG);
$seenTotalLine = 1 if $line =~ /^\s*\-+\s*/; # Skip lines until the total line
$foundBalance = $1
if (not $seenTotalLine and $line =~ /^\s*[^0-9\-]+\s*([\-\d,\.]+)\s+/);
if ($line =~ /^\s*\$\s*([\-\d,\.]+)\s*$/) {
$foundBalance = $1;
last;
}
}
close FILE;
die "problem running ledger command: @fullCommand: $!" unless ($? == 0);
if (not defined $foundBalance) {
$foundBalance = $ZERO;
} else {
$foundBalance =~ s/,//g;
$foundBalance = Math::BigFloat->new($foundBalance);
}
$foundBalance = $ZERO if not defined $foundBalance;
$reportFields{$item}{total} = abs($foundBalance);
print STDERR "$item: $reportFields{$item}{total}\n" if $VERBOSE;
}
open(BALANCE_SHEET, ">", "balance-sheet.csv")
or die "unable to open balance-sheet.csv for writing: $!";
print BALANCE_SHEET "\"BALANCE SHEET\"\n",
"\"Ending\",\"", $formattedEndDate, "\"\n",
"\n\n\"ASSETS\"\n\n";
my $formatStr = "\"\",\"%-42s\",\"\$%13s\"\n";
my $formatStrTotal = "\"\",\"%-45s\",\"\$%13s\"\n";
my $tot = $ZERO;
foreach my $item ('Cash', 'Accounts Receivable', 'Loans Receivable') {
next if $reportFields{$item}{total} == $ZERO;
print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
$tot += $reportFields{$item}{total};
}
print BALANCE_SHEET "\n", sprintf($formatStrTotal, "TOTAL ASSETS", Commify($tot)), "\n\nLIABILITIES\n\n";
my $totLiabilities = $ZERO;
foreach my $item ('Accounts Payable', 'Accrued Expenses',
'Liabilities, Credit Cards', 'Liabilities, Other',
'Unearned Income, Conference Registration', 'Unearned Income, Other') {
next if $reportFields{$item}{total} == $ZERO;
print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
$totLiabilities += $reportFields{$item}{total};
}
print BALANCE_SHEET "\n", sprintf($formatStr, "TOTAL LIABILTIES", Commify($totLiabilities)),
"\n\nNET ASSETS\n\n";
my $totNetAssets = $ZERO;
foreach my $item ('Unrestricted Net Assets', 'Temporarily Restricted Net Assets') {
next if $reportFields{$item}{total} == $ZERO;
print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
$totNetAssets += $reportFields{$item}{total};
}
print BALANCE_SHEET "\n", sprintf($formatStr, "TOTAL NET ASSETS", Commify($totNetAssets)), "\n\n",
sprintf($formatStrTotal, "TOTAL LIABILITIES AND NET ASSETS",
Commify($totNetAssets + $totLiabilities));
close BALANCE_SHEET;
print STDERR "\n";
die "unable to write to balance-sheet.csv: $!" unless ($? == 0);
die "Cash+accounts receivable total does not equal net assets and liabilities total"
if (abs( ($reportFields{'Cash'}{total} + $reportFields{'Accounts Receivable'}{total}
+ $reportFields{'Loans Receivable'}{total})) -
abs($reportFields{'Accounts Payable'}{total} +
$reportFields{'Accrued Expenses'}{total} +
$reportFields{'Unearned Income, Conference Registration'}{total} +
$reportFields{'Unearned Income, Other'}{total} +
$reportFields{'Liabilities, Credit Cards'}{total} +
$reportFields{'Liabilities, Other'}{total} +
$reportFields{'Total Net Assets'}{total}) > $ONE_PENNY);
die "Total net assets doesn't equal sum of restricted and unrestricted ones!"
if (abs($reportFields{'Total Net Assets'}{total}) -
abs($reportFields{'Unrestricted Net Assets'}{total} +
$reportFields{'Temporarily Restricted Net Assets'}{total}) > $ONE_PENNY);
my %incomeGroups = ('INTEREST INCOME' => { args => ['/^Income.*Interest/' ] },
'DONATIONS' => { args => [ '/^Income.*Donation/' ] },
'BOOK ROYALTIES & AFFILIATE PROGRAMS' =>
{ args => [ '/^Income.*(Royalt|Affilate)/' ] },
'CONFERENCES, REGISTRATION' => {args => [ '/^Income.*Reg/' ] },
'CONFERENCES, RELATED BUSINESS INCOME' => { args => [ '/^Income.*(Conferences?:.*Sponsor|Booth|RBI)/'] },
'LICENSE COMPLIANCE' => { args => [ '/^Income.*(Enforce|Compliance)/' ]},
'TRADEMARKS' => {args => [ '/^Income.*Trademark/' ]},
'ADVERSITING' => {args => [ '/^Income.*Advertising/' ]});
my @otherArgs;
foreach my $type (keys %incomeGroups) {
@otherArgs = ("/^Income/") if @otherArgs == 0;
push(@otherArgs, 'and', 'not', @{$incomeGroups{$type}{args}});
}
$incomeGroups{"OTHER"}{args} = \@otherArgs;
$incomeGroups{"TOTAL"}{args} = ['/^Income/'];
open(INCOME, ">", "income.csv") or die "unable to open income.csv for writing: $!";
foreach my $type (keys %incomeGroups) {
my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
'-b', $startDate, '-e', $endDate,
'-F', '%-.80A %22.108t\n', '-s',
'reg', @{$incomeGroups{$type}{args}});
open(FILE, "-|", @fullCommand)
or die "unable to run command ledger command: @fullCommand: $!";
print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
$incomeGroups{$type}{total} = $ZERO;
$incomeGroups{$type}{output} = "";
foreach my $line (<FILE>) {
die "Unable to parse output line from second funds command: $line"
unless $line =~ /^\s*([^\$]+)\s+\$\s*([\-\d\.\,]+)/;
my($account, $amount) = ($1, $2);
$amount = ParseNumber($amount);
$account =~ s/\s+$//;
next if $account =~ /\<Adjustment\>/ and (abs($amount) <= $TWO_CENTS);
die "Weird account found, $account with amount of $amount in income command\n"
unless $account =~ /^\s*Income:/;
$incomeGroups{$type}{total} += $amount;
$incomeGroups{$type}{output} .= "\"$account\",\"\$$amount\"\n";
}
}
print INCOME "\"INCOME\",",
"\"STARTING:\",\"$formattedStartDate\",\"ENDING:\",\"$formattedEndDate\"\n\n";
my $overallTotal = $ZERO;
$formatStrTotal = "\"%-90s\",\"\$%14s\"\n";
foreach my $type ('DONATIONS', 'LICENSE COMPLIANCE',
'CONFERENCES, REGISTRATION', 'CONFERENCES, RELATED BUSINESS INCOME',
'BOOK ROYALTIES & AFFILIATE PROGRAMS', 'ADVERSITING',
'TRADEMARKS', 'INTEREST INCOME', 'OTHER') {
next if ($incomeGroups{$type}{output} =~ /^\s*$/ and $incomeGroups{$type}{total} == $ZERO);
print INCOME "\n\"$type\"\n",
$incomeGroups{$type}{output}, "\n",
sprintf($formatStrTotal, "TOTAL $type:", Commify($incomeGroups{$type}{total}));
$overallTotal += $incomeGroups{$type}{total};
}
print INCOME "\n\n\n", sprintf($formatStrTotal, "OVERALL TOTAL:", Commify($overallTotal));
close INCOME; die "unable to write to income.csv: $!" unless ($? == 0);
die "calculated total of $overallTotal does equal $incomeGroups{TOTAL}{total}"
if (abs($overallTotal) - abs($incomeGroups{TOTAL}{total}) > $ONE_PENNY);
print STDERR "\n";
my %expenseGroups = ('BANKING FEES' => { regex => '^Expenses.*(Banking Fees|Currency Conversion)' },
'COMPUTING, HOSTING AND EQUIPMENT' => { regex => '^Expenses.*(Hosting|Computer Equipment)' },
'CONFERENCES' => { regex => '^Expenses.*(Conferences|Sprint)' },
'DEVELOPER MENTORING' => {regex => '^Expenses.*Mentor' },
'LICENSE COMPLIANCE' => { regex => '^Expenses.*(Enforce|Compliance)' },
'ACCOUNTING' => { regex => '^Expenses.*(Accounting|Annual Audit)' },
'PAYROLL' => { regex => '^Expenses.*Payroll' },
'OFFICE' => { regex => '^Expenses.*(Office|Phones)' },
'RENT' => { regex => '^Expenses.*Rent' },
'SOFTWARE DEVELOPMENT' => { regex => '^Expenses.*Development' },
'OTHER PROGRAM ACTIVITY' => {regex => '^Expenses.*Gould' },
'ADVOCACY AND PROMOTION' => {regex => '^Expenses.*(Slipstream|Advocacy Merchandise|Promotional)' },
'ADVERSITING' => {regex => '^Expenses.*Advertising' });
foreach my $type (keys %expenseGroups, 'TRAVEL') {
$expenseGroups{$type}{total} = $ZERO;
$expenseGroups{$type}{output} = "";
}
open(EXPENSE, ">", "expense.csv") or die "unable to open expense.csv for writing: $!";
my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
'-b', $startDate, '-e', $endDate,
'-F', '%-.80A %22.108t\n', '-s',
'reg', '/^Expenses/');
open(FILE, "-|", @fullCommand)
or die "unable to run command ledger command: @fullCommand: $!";
print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
my $firstTotal = $ZERO;
foreach my $line (<FILE>) {
die "Unable to parse output line from second funds command: $line"
unless $line =~ /^\s*([^\$]+)\s+\$\s*([\-\d\.\,]+)/;
my($account, $amount) = ($1, $2);
$amount = ParseNumber($amount);
$account =~ s/\s+$//;
next if $account =~ /\<Adjustment\>/ and (abs($amount) <= $TWO_CENTS);
die "Weird account found, $account, with amount of $amount in expenses command\n"
unless $account =~ /^\s*Expenses:/;
my $outputLine = "\"$account\",\"\$$amount\"\n";
my $taken = 0;
# Note: Prioritize to put things under conference expenses if they were for a conference.
foreach my $type ('CONFERENCES', keys %expenseGroups) {
last if $taken;
next if $type eq 'TRAVEL' or $type eq 'OTHER';
next unless $line =~ /$expenseGroups{$type}{regex}/;
$taken = 1;
$expenseGroups{$type}{total} += $amount;
$expenseGroups{$type}{output} .= $outputLine;
}
if (not $taken) {
if ($account =~ /Travel/) {
$expenseGroups{'TRAVEL'}{total} += $amount;
$expenseGroups{'TRAVEL'}{output} .= $outputLine;
} else {
$expenseGroups{'OTHER'}{total} += $amount;
$expenseGroups{'OTHER'}{output} .= $outputLine;
}
}
$firstTotal += $amount;
}
print EXPENSE "\"EXPENSES\",",
"\"STARTING:\",\"$formattedStartDate\",\"ENDING:\",\"$formattedEndDate\"\n\n";
$overallTotal = $ZERO;
$formatStrTotal = "\"%-90s\",\"\$%14s\"\n";
my %verifyAllGroups;
foreach my $key (keys %expenseGroups) {
$verifyAllGroups{$key} = 1;
}
foreach my $type ('PAYROLL', 'SOFTWARE DEVELOPMENT', 'LICENSE COMPLIANCE', 'CONFERENCES',
'DEVELOPER MENTORING', 'TRAVEL', 'BANKING FEES', 'ADVOCACY AND PROMOTION',
'COMPUTING, HOSTING AND EQUIPMENT', 'ACCOUNTING',
'OFFICE', 'RENT', 'ADVERSITING', 'OTHER PROGRAM ACTIVITY', 'OTHER') {
delete $verifyAllGroups{$type};
die "$type is not defined!" if not defined $expenseGroups{$type};
next if ($expenseGroups{$type}{output} =~ /^\s*$/ and $expenseGroups{$type}{total} == $ZERO);
print EXPENSE "\n\"$type\"\n",
$expenseGroups{$type}{output}, "\n",
sprintf($formatStrTotal, "TOTAL $type:", Commify($expenseGroups{$type}{total}));
$overallTotal += $expenseGroups{$type}{total};
}
print EXPENSE "\n\n\n", sprintf($formatStrTotal, "OVERALL TOTAL:", Commify($overallTotal));
close EXPENSE; die "unable to write to expense.csv: $!" unless ($? == 0);
die "GROUPS NOT INCLUDED : ", join(keys(%verifyAllGroups), ", "), "\n"
unless (keys %verifyAllGroups == 0);
die "calculated total of $overallTotal does *not* equal $firstTotal"
if (abs($overallTotal) - abs($firstTotal) > $ONE_PENNY);
print STDERR "\n";
open(TRIAL, ">", "trial-balance.csv") or die "unable to open accrued.txt for writing: $!";
print TRIAL "\"TRIAL BALANCE REPORT\",\"ENDING: $formattedEndDate\"\n\n",
"\"ACCOUNT\",\"BALANCE AT $formattedStartDate\",\"CHANGE DURING PERIOD\",\"BALANCE AT $formattedEndDate\"\n\n";
my %commands = (
'totalEndFY' => [ $LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
'-e', $endDate, '-F', '%-.80A %22.108t\n', '-s',
'reg' ],
'amountInYear' => [ $LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
'-b', $startDate, '-e', $endDate, '-F', '%-.80A %22.108t\n',
'-s', 'reg' ],
'totalBeginFY' => [ $LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
'-e', $startDate, '-F', '%-.80A %22.108t\n',
'-s', 'reg' ]);
my %trialBalanceData;
my %fullAccountList;
foreach my $id (keys %commands) {
my(@command) = @{$commands{$id}};
open(FILE, "-|", @command)
or die "unable to run command ledger command: @command: $!";
print STDERR ($VERBOSE ? "Running: @command\n" : ".");
foreach my $line (<FILE>) {
die "Unable to parse output line from trial balance $id command: $line"
unless $line =~ /^\s*([^\$]+)\s+\$\s*([\-\d\.\,]+)/;
my($account, $amount) = ($1, $2);
$amount = ParseNumber($amount);
$account =~ s/\s+$//;
next if $account =~ /\<Adjustment\>/ and (abs($amount) <= $TWO_CENTS);
next if $account =~ /^Equity:/; # Stupid auto-account made by ledger.
$trialBalanceData{$id}{$account} = $amount;
$fullAccountList{$account} = $id;
}
close FILE;
die "unable to run trial balance ledger command, @command: $!" unless ($? == 0);
}
my $curOn = 'Assets';
foreach my $account (sort preferredAccountSorting keys %fullAccountList) {
# Blank lines right
if ($account !~ /^$curOn/) {
print TRIAL "pagebreak\n";
$curOn = $account;
if ($curOn =~ /(Accrued:[^:]+):.*$/) {
$curOn = $1;
} else {
$curOn =~ s/^([^:]+):.*$/$1/;
}
}
if ($account =~ /^Assets|Liabilities|Accrued|Unearned Income/) {
foreach my $id (qw/totalBeginFY totalEndFY amountInYear/) {
$trialBalanceData{$id}{$account} = $ZERO
unless defined $trialBalanceData{$id}{$account};
}
print TRIAL "\"$account\",\"\$$trialBalanceData{totalBeginFY}{$account}\",",
"\"\$$trialBalanceData{amountInYear}{$account}\",\"\$$trialBalanceData{totalEndFY}{$account}\"\n"
unless $trialBalanceData{totalBeginFY}{$account} == $ZERO and
$trialBalanceData{amountInYear}{$account} == $ZERO and
$trialBalanceData{totalEndFY}{$account} == $ZERO;
} else {
print TRIAL "\"$account\",\"\",\"\$$trialBalanceData{amountInYear}{$account}\",\"\"\n"
if defined $trialBalanceData{amountInYear}{$account} and
$trialBalanceData{amountInYear}{$account} != $ZERO;
}
}
close TRIAL;
die "unable to write trial-balance.csv: $!" unless ($? == 0);
###############################################################################
#
# Local variables:
# compile-command: "perl -c summary-reports.plx"
# End: