new reports

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2026-07-25 17:54:31 -05:00
parent 248affc0f9
commit b0081080f6
7 changed files with 1100 additions and 23 deletions

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/**
* Reports Routes — /api/reports/*
*
* Due-Diligence-Reports:
* GET /api/reports/ar-aging?asOf=YYYY-MM-DD&anonymize=true|false
* GET /api/reports/revenue?from=YYYY-MM-DD&to=YYYY-MM-DD&anonymize=true|false&groupByMonth=true|false
*
* Anonymisierung läuft ausschließlich serverseitig: bei anonymize=true verlassen
* weder Kundenname noch customer_id oder bill_to_name den Server, damit auch ein
* CSV-Export beim Käufer keine Klarnamen enthält.
*
* Beträge bleiben durchgängig numeric (exakte Dezimalarithmetik in Postgres) und
* werden als Strings an den Client gereicht — kein Float-Zwischenschritt, keine
* Rundungsfehler. Auch alle Summen werden in SQL gebildet, nicht in JS.
*/
const express = require('express');
const router = express.Router();
const { pool } = require('../config/database');
// ────────────────────────────────────────────────────────────────────
// Helpers
// ────────────────────────────────────────────────────────────────────
const DATE_RE = /^\d{4}-\d{2}-\d{2}$/;
function todayISO() {
return new Date().toISOString().split('T')[0];
}
/**
* Zahlungsziel aus dem Freitext-Feld invoices.terms.
* Identische Logik wie im Frontend (invoice-view.js getTermDays).
* Im Produktivbestand kommen nur 'Net 30' / 'Net 14' / 'Net 15' vor — der
* ELSE-Zweig greift dort nie, bleibt aber als Absicherung für neue Freitexte.
*/
const TERM_DAYS_SQL = `
CASE
WHEN lower(COALESCE(i.terms, '')) LIKE '%receipt%' THEN 0
WHEN lower(COALESCE(i.terms, '')) ~ 'net[[:space:]]*[0-9]+'
THEN (substring(lower(i.terms) from 'net[[:space:]]*([0-9]+)'))::int
ELSE 14
END`;
const UNASSIGNED_PSEUDONYM = 'Customer (unassigned)';
/**
* Deterministisches Pseudonym-Mapping über den GESAMTEN Kundenstamm, nicht nur
* über die Zeilen des jeweiligen Reports.
*
* Das ist bewusst so: würde pro Report dicht von 001 an durchnummeriert, wäre
* "Customer 001" im AR-Aging ein anderer Kunde als "Customer 001" im Revenue-
* Report — der Käufer könnte Forderungsrisiko und Umsatz desselben Kunden nicht
* zusammenführen und würde beim Versuch falsche Schlüsse ziehen. Über den
* Kundenstamm nummeriert bleibt ein Pseudonym stabil über beide Reports und über
* beliebige Zeiträume hinweg. Preis dafür sind Lücken in der Nummernfolge, die
* keine zusätzliche Information preisgeben.
*
* Rechnungen ohne customer_id (bill_to_name-Fallback) lassen sich nicht stabil
* nummerieren und laufen alle unter einem Sammelpseudonym.
*/
async function buildPseudonymMap() {
const result = await pool.query('SELECT id FROM customers ORDER BY id ASC');
const map = new Map();
result.rows.forEach((r, idx) => {
map.set(Number(r.id), `Customer ${String(idx + 1).padStart(3, '0')}`);
});
return map;
}
/**
* Ersetzt Klarnamen durch Pseudonyme und entfernt alle verbleibenden
* Identifikatoren aus der Payload — customer_id wäre sonst ein Rückkanal,
* über den sich die Pseudonymisierung trivial rückgängig machen ließe.
*/
function anonymizeRows(rows, map) {
return rows.map(r => {
const { customer_id, ...rest } = r;
const label = customer_id != null
? (map.get(Number(customer_id)) || UNASSIGNED_PSEUDONYM)
: UNASSIGNED_PSEUDONYM;
return { ...rest, customer_name: label };
});
}
function isTrue(v) {
return v === 'true' || v === true;
}
// ────────────────────────────────────────────────────────────────────
// Report 1 — Accounts Receivable Aging
// ────────────────────────────────────────────────────────────────────
const AR_BUCKETS = ['current', 'd1_30', 'd31_60', 'd61_90', 'd90_plus'];
/**
* $1 = Stichtag (asOf).
*
* Der Stichtagsfilter sitzt bewusst INNERHALB der CTE paid_as_of. Stünde
* "WHERE p.payment_date <= $1" im Hauptquery, würde der LEFT JOIN zum INNER
* JOIN degradieren und alle nie bezahlten Rechnungen verschlucken. So zählen
* nur Zahlungen bis zum Stichtag; alles danach existiert für den Report nicht.
*/
const AR_BASE_CTE = `
WITH paid_as_of AS (
SELECT pi.invoice_id, SUM(pi.amount) AS paid_amount
FROM payment_invoices pi
JOIN payments p ON p.id = pi.payment_id
WHERE p.payment_date <= $1::date
GROUP BY pi.invoice_id
),
base AS (
SELECT
i.id,
i.invoice_number,
i.invoice_date,
i.terms,
i.customer_id,
COALESCE(c.name, i.bill_to_name) AS customer_name,
i.total::numeric(12,2) AS original_amount,
COALESCE(pa.paid_amount, 0)::numeric(12,2) AS paid_amount,
(i.total - COALESCE(pa.paid_amount, 0))::numeric(12,2) AS open_amount,
(i.invoice_date + (${TERM_DAYS_SQL})) AS due_date
FROM invoices i
LEFT JOIN customers c ON c.id = i.customer_id
LEFT JOIN paid_as_of pa ON pa.invoice_id = i.id
WHERE i.invoice_date <= $1::date
),
aged AS (
SELECT
b.*,
($1::date - b.due_date) AS days_past_due,
CASE
WHEN $1::date - b.due_date <= 0 THEN 'current'
WHEN $1::date - b.due_date <= 30 THEN 'd1_30'
WHEN $1::date - b.due_date <= 60 THEN 'd31_60'
WHEN $1::date - b.due_date <= 90 THEN 'd61_90'
ELSE 'd90_plus'
END AS bucket
FROM base b
WHERE b.open_amount > 0
)`;
router.get('/ar-aging', async (req, res) => {
try {
const asOf = req.query.asOf || todayISO();
if (!DATE_RE.test(asOf)) {
return res.status(400).json({ error: 'asOf must be a valid date (YYYY-MM-DD)' });
}
const doAnonymize = isTrue(req.query.anonymize);
const rowsResult = await pool.query(
`${AR_BASE_CTE}
SELECT id, invoice_number, invoice_date, terms, customer_id, customer_name,
original_amount, paid_amount, open_amount, due_date, days_past_due, bucket
FROM aged
ORDER BY customer_name NULLS LAST, invoice_date, id`,
[asOf]
);
// Summen in SQL: GROUPING SETS liefert Bucket-Zeilen + Gesamtzeile (bucket IS NULL)
const sumsResult = await pool.query(
`${AR_BASE_CTE}
SELECT
bucket,
COUNT(*)::integer AS invoice_count,
SUM(original_amount)::numeric(12,2) AS original_amount,
SUM(open_amount)::numeric(12,2) AS open_amount
FROM aged
GROUP BY GROUPING SETS ((bucket), ())`,
[asOf]
);
const buckets = {};
for (const key of AR_BUCKETS) {
buckets[key] = { invoice_count: 0, original_amount: '0.00', open_amount: '0.00' };
}
let totals = { invoice_count: 0, original_amount: '0.00', open_amount: '0.00' };
for (const r of sumsResult.rows) {
const entry = {
invoice_count: r.invoice_count,
original_amount: r.original_amount,
open_amount: r.open_amount
};
if (r.bucket === null) totals = entry;
else if (buckets[r.bucket]) buckets[r.bucket] = entry;
}
const rows = doAnonymize
? anonymizeRows(rowsResult.rows, await buildPseudonymMap())
: rowsResult.rows;
res.json({
asOf,
anonymized: doAnonymize,
methodology:
`Aging basis: invoice_date + payment terms (no separate due-date field exists). ` +
`Open amounts are net of payments with payment_date on or before ${asOf}; ` +
`later payments are excluded. Invoices dated after ${asOf} are not included.` +
(doAnonymize
? ' Customer names are replaced by pseudonyms; the same pseudonym denotes the same customer across both reports and all periods.'
: ''),
buckets,
totals,
rows
});
} catch (err) {
console.error('ar-aging error:', err.message);
res.status(500).json({ error: err.message });
}
});
// ────────────────────────────────────────────────────────────────────
// Report 2 — Invoice-Level Revenue
// ────────────────────────────────────────────────────────────────────
/**
* $1 = from, $2 = to (beide auf invoice_date).
* Bezahlt/Offen spiegeln hier den AKTUELLEN Zahlungsstand (keine
* Stichtagsbegrenzung) — anders als im AR-Aging. Steht so in der Methodik-Zeile.
*/
const REVENUE_FROM_SQL = `
FROM invoices i
LEFT JOIN customers c ON c.id = i.customer_id
LEFT JOIN (
SELECT invoice_id, SUM(amount) AS paid_amount
FROM payment_invoices
GROUP BY invoice_id
) pa ON pa.invoice_id = i.id
WHERE i.invoice_date >= $1::date AND i.invoice_date <= $2::date`;
router.get('/revenue', async (req, res) => {
try {
const { from, to } = req.query;
if (!from || !to) {
return res.status(400).json({ error: 'from and to are required' });
}
if (!DATE_RE.test(from) || !DATE_RE.test(to)) {
return res.status(400).json({ error: 'from and to must be valid dates (YYYY-MM-DD)' });
}
if (from > to) {
return res.status(400).json({ error: 'from must not be after to' });
}
const doAnonymize = isTrue(req.query.anonymize);
const groupByMonth = isTrue(req.query.groupByMonth);
const rowsResult = await pool.query(
`SELECT
i.id,
i.invoice_number,
i.invoice_date,
i.customer_id,
COALESCE(c.name, i.bill_to_name) AS customer_name,
i.subtotal::numeric(12,2) AS subtotal,
i.tax_amount::numeric(12,2) AS tax_amount,
i.total::numeric(12,2) AS total,
COALESCE(pa.paid_amount, 0)::numeric(12,2) AS paid_amount,
(i.total - COALESCE(pa.paid_amount, 0))::numeric(12,2) AS open_amount,
i.payment_status,
to_char(i.invoice_date, 'YYYY-MM') AS month_key
${REVENUE_FROM_SQL}
ORDER BY i.invoice_date, i.id`,
[from, to]
);
const sumsResult = await pool.query(
`SELECT
to_char(i.invoice_date, 'YYYY-MM') AS month_key,
COUNT(*)::integer AS invoice_count,
SUM(i.subtotal)::numeric(12,2) AS subtotal,
SUM(i.tax_amount)::numeric(12,2) AS tax_amount,
SUM(i.total)::numeric(12,2) AS total,
SUM(COALESCE(pa.paid_amount, 0))::numeric(12,2) AS paid_amount,
SUM(i.total - COALESCE(pa.paid_amount, 0))::numeric(12,2) AS open_amount
${REVENUE_FROM_SQL}
GROUP BY GROUPING SETS ((to_char(i.invoice_date, 'YYYY-MM')), ())
ORDER BY month_key NULLS LAST`,
[from, to]
);
const emptyTotals = {
invoice_count: 0, subtotal: '0.00', tax_amount: '0.00',
total: '0.00', paid_amount: '0.00', open_amount: '0.00'
};
let totals = emptyTotals;
const months = [];
for (const r of sumsResult.rows) {
const entry = {
invoice_count: r.invoice_count,
subtotal: r.subtotal,
tax_amount: r.tax_amount,
total: r.total,
paid_amount: r.paid_amount,
open_amount: r.open_amount
};
if (r.month_key === null) totals = entry;
else months.push({ month_key: r.month_key, ...entry });
}
const rows = doAnonymize
? anonymizeRows(rowsResult.rows, await buildPseudonymMap())
: rowsResult.rows;
res.json({
from,
to,
anonymized: doAnonymize,
groupByMonth,
methodology:
`Period filtered on invoice_date from ${from} to ${to}. ` +
`Paid and open amounts reflect the current payment status as of report generation, ` +
`not the end of the period.` +
(doAnonymize
? ' Customer names are replaced by pseudonyms; the same pseudonym denotes the same customer across both reports and all periods.'
: ''),
months,
totals,
rows
});
} catch (err) {
console.error('revenue error:', err.message);
res.status(500).json({ error: err.message });
}
});
module.exports = router;