wms-app/app/assets/utils/classes_as/AssetRunManager.php

<?php
require_once __DIR__ . '/DepreciationCalculator.php';
require_once __DIR__ . '/AssetManager.php';

/**
 * AssetRunManager
 *
 * Monthly depreciation (tangible) and amortization (intangible) runs. A run
 * covers one class and one month; each becomes one GL entry that Accounting
 * posts from Batch GL Entries. Running "through" a month creates one run per
 * month that still has charges due, oldest first.
 */
class AssetRunManager
{
    private const CLASS_META = [
        'tangible'   => ['source_type' => 'asset_depreciation', 'prefix' => 'AM-DEP', 'label' => 'Depreciation'],
        'intangible' => ['source_type' => 'asset_amortization', 'prefix' => 'AM-AMT', 'label' => 'Amortization'],
    ];

    private PDO $pdo;
    private int $companyId;

    public function __construct(PDO $pdo, int $company_id)
    {
        $this->pdo       = $pdo;
        $this->companyId = $company_id;
    }

    public static function sourceTypeFor(string $asset_class): string
    {
        return self::meta($asset_class)['source_type'];
    }

    public static function labelFor(string $asset_class): string
    {
        return self::meta($asset_class)['label'];
    }

    /**
     * Charges due for every active asset of the class, from each asset's next
     * uncharged month up to $through_period.
     *
     * @return array<int, array{period: string, run_date: string, asset_count: int, total: float, items: array}>
     */
    public function preview(string $asset_class, string $through_period): array
    {
        self::meta($asset_class);
        DepreciationCalculator::addMonths($through_period, 0); // validates the format
        if (DepreciationCalculator::monthsBetween(date('Y-m'), $through_period) > 0) {
            throw new Exception('You cannot run ' . strtolower(self::labelFor($asset_class)) . ' for a future month.');
        }

        $by_period = [];
        foreach ($this->activeAssets($asset_class) as $asset) {
            $cost        = (float)$asset['cost'];
            $salvage     = (float)$asset['salvage_value'];
            $life        = (int)$asset['useful_life_months'];
            $accumulated = round((float)$asset['accumulated'], 2);
            $period      = $asset['last_period'] !== ''
                ? DepreciationCalculator::addMonths($asset['last_period'], 1)
                : DepreciationCalculator::firstPeriod($asset['in_service_date']);

            while (DepreciationCalculator::monthsBetween($period, $through_period) >= 0) {
                $index  = DepreciationCalculator::periodIndex($asset['in_service_date'], $period);
                $amount = DepreciationCalculator::amountFor($cost, $salvage, $life, $index, $accumulated);
                if ($amount <= 0) break;

                $accumulated = round($accumulated + $amount, 2);
                $by_period[$period][] = [
                    'asset_id'          => (int)$asset['id'],
                    'asset_number'      => $asset['asset_number'],
                    'asset_name'        => $asset['asset_name'],
                    'category_id'       => (int)$asset['category_id'],
                    'category_name'     => $asset['category_name'],
                    'department_id'     => (int)$asset['department_id'],
                    'amount'            => $amount,
                    'accumulated_after' => $accumulated,
                    'book_value_after'  => round($cost - $accumulated, 2),
                ];
                $period = DepreciationCalculator::addMonths($period, 1);
            }
        }

        ksort($by_period);
        $runs = [];
        foreach ($by_period as $period => $items) {
            $runs[] = [
                'period'      => $period,
                'run_date'    => DepreciationCalculator::periodEndDate($period),
                'asset_count' => count($items),
                'total'       => round(array_sum(array_column($items, 'amount')), 2),
                'items'       => $items,
            ];
        }
        return $runs;
    }

    /** Create the runs shown by preview(). Call inside a transaction. */
    public function run(string $asset_class, string $through_period, int $user_id): array
    {
        // Serialize concurrent runs for the same class.
        $this->pdo->prepare(
            "SELECT id FROM td_asset WHERE company_id = :cid AND asset_class = :class AND status = 1 FOR UPDATE"
        )->execute([':cid' => $this->companyId, ':class' => $asset_class]);

        $preview = $this->preview($asset_class, $through_period);
        if (!$preview) {
            throw new Exception('No ' . strtolower(self::labelFor($asset_class)) . " is due through {$through_period}.");
        }

        $insert_run = $this->pdo->prepare(
            "INSERT INTO td_asset_run
                (company_id, run_number, asset_class, period, run_date, asset_count, total_amount, status, created_by, created_at)
             VALUES
                (:cid, :number, :class, :period, :run_date, :count, :total, 1, :user_id, NOW())"
        );
        $insert_row = $this->pdo->prepare(
            "INSERT INTO td_asset_depreciation
                (company_id, asset_id, run_id, period, category_id, department_id,
                 amount, accumulated_after, book_value_after, created_at)
             VALUES
                (:cid, :asset_id, :run_id, :period, :category_id, :department_id,
                 :amount, :accumulated, :book_value, NOW())"
        );

        $created   = [];
        $asset_ids = [];
        foreach ($preview as $run) {
            $number = $this->nextRunNumber($asset_class, $run['period']);
            $insert_run->execute([
                ':cid'      => $this->companyId,
                ':number'   => $number,
                ':class'    => $asset_class,
                ':period'   => $run['period'],
                ':run_date' => $run['run_date'],
                ':count'    => $run['asset_count'],
                ':total'    => $run['total'],
                ':user_id'  => $user_id,
            ]);
            $run_id = (int)$this->pdo->lastInsertId();

            foreach ($run['items'] as $item) {
                $insert_row->execute([
                    ':cid'           => $this->companyId,
                    ':asset_id'      => $item['asset_id'],
                    ':run_id'        => $run_id,
                    ':period'        => $run['period'],
                    ':category_id'   => $item['category_id'],
                    ':department_id' => $item['department_id'],
                    ':amount'        => $item['amount'],
                    ':accumulated'   => $item['accumulated_after'],
                    ':book_value'    => $item['book_value_after'],
                ]);
                $asset_ids[] = $item['asset_id'];
            }

            $created[] = [
                'id'          => $run_id,
                'run_number'  => $number,
                'period'      => $run['period'],
                'asset_count' => $run['asset_count'],
                'total'       => $run['total'],
            ];
        }

        (new AssetManager($this->pdo, $this->companyId))->syncStatuses($asset_ids);
        return $created;
    }

    public function getList(string $asset_class = ''): array
    {
        $where  = ['r.company_id = :cid'];
        $params = [':cid' => $this->companyId];
        if ($asset_class !== '') {
            self::meta($asset_class);
            $where[] = 'r.asset_class = :class';
            $params[':class'] = $asset_class;
        }

        $sth = $this->pdo->prepare(
            "SELECT r.*,
                    DATE_FORMAT(r.created_at, '%d/%m/%Y %H:%i') AS created_at_fmt,
                    IF(g.id IS NULL, 0, 1) AS gl_status,
                    COALESCE(g.id, 0) AS gl_id
             FROM td_asset_run r
             LEFT JOIN td_gl g
               ON g.company_id  = r.company_id
              AND g.source_id   = r.id
              AND g.source_type = IF(r.asset_class = 'intangible', 'asset_amortization', 'asset_depreciation')
             WHERE " . implode(' AND ', $where) . "
             ORDER BY r.period DESC, r.id DESC"
        );
        $sth->execute($params);
        return $sth->fetchAll(PDO::FETCH_ASSOC);
    }

    public function getDetail(int $run_id): array
    {
        $sth = $this->pdo->prepare("SELECT * FROM td_asset_run WHERE company_id = :cid AND id = :id LIMIT 1");
        $sth->execute([':cid' => $this->companyId, ':id' => $run_id]);
        $run = $sth->fetch(PDO::FETCH_ASSOC);
        if (!$run) throw new Exception('Run not found.');

        $sth = $this->pdo->prepare(
            "SELECT d.asset_id, d.amount, d.accumulated_after, d.book_value_after, d.department_id,
                    a.asset_number, a.asset_name,
                    COALESCE(c.category_code, '') AS category_code,
                    COALESCE(c.category_name, '') AS category_name,
                    COALESCE(dp.dept_code, '') AS dept_code
             FROM td_asset_depreciation d
             JOIN td_asset a
               ON a.id = d.asset_id AND ABS(a.company_id) = d.company_id
             LEFT JOIN md_asset_category c
               ON c.company_id = d.company_id AND c.id = d.category_id
             LEFT JOIN md_department dp
               ON dp.company_id = d.company_id AND dp.id = d.department_id
             WHERE d.company_id = :cid AND d.run_id = :run_id
             ORDER BY a.asset_number ASC"
        );
        $sth->execute([':cid' => $this->companyId, ':run_id' => $run_id]);
        $items = $sth->fetchAll(PDO::FETCH_ASSOC);

        // A void run's rows are gone; show what it held from the header only.
        return ['run' => $run, 'items' => $items];
    }

    /**
     * Void a run: reverse its GL entry if posted and remove its charges. Only
     * the latest month of each asset can be removed, and not after a disposal.
     */
    public function void(int $run_id, GlManager $gl): void
    {
        $sth = $this->pdo->prepare("SELECT * FROM td_asset_run WHERE company_id = :cid AND id = :id FOR UPDATE");
        $sth->execute([':cid' => $this->companyId, ':id' => $run_id]);
        $run = $sth->fetch(PDO::FETCH_ASSOC);
        if (!$run) throw new Exception('Run not found.');
        if ((int)$run['status'] !== 1) throw new Exception('This run is already void.');

        $sth = $this->pdo->prepare(
            "SELECT a.asset_number
             FROM td_asset_depreciation d
             JOIN td_asset a ON a.company_id = d.company_id AND a.id = d.asset_id
             WHERE d.company_id = :cid AND d.run_id = :run_id AND a.status = 3
             LIMIT 1"
        );
        $sth->execute([':cid' => $this->companyId, ':run_id' => $run_id]);
        if ($number = $sth->fetchColumn()) {
            throw new Exception("Asset {$number} in this run has been disposed of. Undo the disposal first.");
        }

        $sth = $this->pdo->prepare(
            "SELECT later.period
             FROM td_asset_depreciation d
             JOIN td_asset_depreciation later
               ON later.company_id = d.company_id AND later.asset_id = d.asset_id AND later.period > d.period
             WHERE d.company_id = :cid AND d.run_id = :run_id
             ORDER BY later.period DESC
             LIMIT 1"
        );
        $sth->execute([':cid' => $this->companyId, ':run_id' => $run_id]);
        if ($later = $sth->fetchColumn()) {
            throw new Exception("Assets in this run were charged again in {$later}. Void the later runs first.");
        }

        $gl->delete(self::sourceTypeFor($run['asset_class']), $run_id);

        $sth = $this->pdo->prepare("SELECT asset_id FROM td_asset_depreciation WHERE company_id = :cid AND run_id = :run_id");
        $sth->execute([':cid' => $this->companyId, ':run_id' => $run_id]);
        $asset_ids = $sth->fetchAll(PDO::FETCH_COLUMN);

        $this->pdo->prepare("DELETE FROM td_asset_depreciation WHERE company_id = :cid AND run_id = :run_id")
            ->execute([':cid' => $this->companyId, ':run_id' => $run_id]);
        $this->pdo->prepare("UPDATE td_asset_run SET status = 4, voided_at = NOW() WHERE company_id = :cid AND id = :id")
            ->execute([':cid' => $this->companyId, ':id' => $run_id]);

        (new AssetManager($this->pdo, $this->companyId))->syncStatuses($asset_ids);
    }

    /** What is due through the current month, per class (for the dashboard). */
    public function dueSummary(): array
    {
        $summary = [];
        foreach (array_keys(self::CLASS_META) as $asset_class) {
            $runs = $this->preview($asset_class, date('Y-m'));
            $summary[$asset_class] = [
                'label'        => self::labelFor($asset_class),
                'period_count' => count($runs),
                'from'         => $runs ? $runs[0]['period'] : '',
                'to'           => $runs ? $runs[count($runs) - 1]['period'] : '',
                'total'        => round(array_sum(array_column($runs, 'total')), 2),
            ];
        }
        return $summary;
    }

    private function activeAssets(string $asset_class): array
    {
        $sth = $this->pdo->prepare(
            "SELECT a.id, a.asset_number, a.asset_name, a.category_id, a.department_id,
                    a.cost, a.salvage_value, a.useful_life_months, a.in_service_date,
                    COALESCE(c.category_name, '') AS category_name,
                    COALESCE(d.accumulated, 0) AS accumulated,
                    COALESCE(d.last_period, '') AS last_period
             FROM td_asset a
             LEFT JOIN md_asset_category c
               ON c.company_id = a.company_id AND c.id = a.category_id
             LEFT JOIN (SELECT asset_id, SUM(amount) AS accumulated, MAX(period) AS last_period
                        FROM td_asset_depreciation WHERE company_id = :cid_d GROUP BY asset_id) d
               ON d.asset_id = a.id
             WHERE a.company_id = :cid AND a.asset_class = :class AND a.status = 1
             ORDER BY a.asset_number ASC"
        );
        $sth->execute([':cid' => $this->companyId, ':cid_d' => $this->companyId, ':class' => $asset_class]);
        return $sth->fetchAll(PDO::FETCH_ASSOC);
    }

    private function nextRunNumber(string $asset_class, string $period): string
    {
        $sth = $this->pdo->prepare(
            "SELECT COUNT(*) FROM td_asset_run WHERE company_id = :cid AND asset_class = :class AND period = :period"
        );
        $sth->execute([':cid' => $this->companyId, ':class' => $asset_class, ':period' => $period]);
        $existing = (int)$sth->fetchColumn();

        $number = self::meta($asset_class)['prefix'] . '-' . $period;
        return $existing > 0 ? $number . '-' . ($existing + 1) : $number;
    }

    private static function meta(string $asset_class): array
    {
        if (!isset(self::CLASS_META[$asset_class])) throw new Exception('Invalid asset class.');
        return self::CLASS_META[$asset_class];
    }
}