boc/iom/ledger/iom_ledger_mapping.py

"""
IOM to Ledger Mapping
Integration between Infrastructure Object Model and aamos-ledger
"""

from typing import Dict, List, Optional
from dataclasses import dataclass
from datetime import date
from enum import Enum


class BASAccount(str, Enum):
    """BAS-konton för IOM-objekt"""
    # Anläggningstillgångar
    BUILDINGS = "1220"
    MACHINERY = "1230"
    IMPROVEMENTS = "1240"
    
    # Underhåll
    MAINTENANCE = "6110"
    CONTRACTOR = "6130"
    
    # Avskrivningar
    DEPRECIATION_BUILDINGS = "7830"
    DEPRECIATION_MACHINERY = "7831"
    
    # Försäkring
    INSURANCE = "6310"
    
    # Förlust
    IMPAIRMENT = "7970"
    
    # Leverantörsskulder
    ACCOUNTS_PAYABLE = "2440"
    
    # Moms
    VAT_IN = "2640"
    
    # Ackumulerade avskrivningar
    ACCUM_DEPRECIATION = "1229"


@dataclass
class AssetMapping:
    """Mapping between IOM object and ledger asset"""
    goid: str
    account: BASAccount
    acquisition_value: float
    acquisition_date: date
    useful_life_years: int
    depreciation_method: str = "linear"
    
    # IOM metadata
    object_type: str = ""
    material: str = ""
    dimensions: str = ""
    
    # Ledger state
    accumulated_depreciation: float = 0.0
    book_value: float = 0.0
    
    def calculate_depreciation(self, year: int) -> float:
        """Calculate annual depreciation"""
        if self.depreciation_method == "linear":
            return self.acquisition_value / self.useful_life_years
        return 0.0
    
    def update_book_value(self, year: int):
        """Update book value after depreciation"""
        annual_dep = self.calculate_depreciation(year)
        self.accumulated_depreciation += annual_dep
        self.book_value = self.acquisition_value - self.accumulated_depreciation


class ObjectTypeAccountMapping:
    """Maps IOM object types to BAS accounts"""
    
    MAPPINGS = {
        # Buildings and structures
        "abutment": BASAccount.BUILDINGS,
        "pier": BASAccount.BUILDINGS,
        "deck": BASAccount.BUILDINGS,
        "facade": BASAccount.BUILDINGS,
        "roof": BASAccount.BUILDINGS,
        "window": BASAccount.IMPROVEMENTS,
        "entrance": BASAccount.IMPROVEMENTS,
        "balcony": BASAccount.IMPROVEMENTS,
        
        # Machinery and equipment
        "transformer": BASAccount.MACHINERY,
        "charging_station": BASAccount.MACHINERY,
        "street_light": BASAccount.MACHINERY,
        "traffic_signal": BASAccount.MACHINERY,
        
        # Infrastructure
        "road_surface": BASAccount.BUILDINGS,
        "guardrail": BASAccount.BUILDINGS,
        "sign": BASAccount.BUILDINGS,
        "parking_surface": BASAccount.BUILDINGS,
        "bollard": BASAccount.BUILDINGS,
    }
    
    @classmethod
    def get_account(cls, object_type: str) -> BASAccount:
        """Get BAS account for object type"""
        return cls.MAPPINGS.get(object_type.lower(), BASAccount.BUILDINGS)
    
    @classmethod
    def get_useful_life(cls, object_type: str) -> int:
        """Get useful life in years for object type"""
        lifespans = {
            "abutment": 50,
            "pier": 50,
            "deck": 40,
            "facade": 30,
            "roof": 25,
            "window": 20,
            "entrance": 25,
            "balcony": 30,
            "transformer": 30,
            "charging_station": 15,
            "street_light": 20,
            "traffic_signal": 15,
            "road_surface": 20,
            "guardrail": 25,
            "sign": 10,
            "parking_surface": 20,
            "bollard": 20,
        }
        return lifespans.get(object_type.lower(), 25)


class LedgerTransaction:
    """Represents a ledger transaction"""
    
    def __init__(
        self,
        date: date,
        verno: str,
        account: BASAccount,
        amount: float,
        description: str,
        goid: str,
        metadata: Optional[Dict] = None
    ):
        self.date = date
        self.verno = verno
        self.account = account
        self.amount = amount
        self.description = description
        self.goid = goid
        self.metadata = metadata or {}
    
    def to_dict(self) -> Dict:
        return {
            "date": self.date.isoformat(),
            "verno": self.verno,
            "account": self.account.value,
            "account_name": self.account.name,
            "amount": self.amount,
            "description": self.description,
            "goid": self.goid,
            "metadata": self.metadata
        }


class IOMLedgerMapper:
    """Maps IOM events to ledger transactions"""
    
    def __init__(self):
        self.transaction_counter = 0
    
    def _generate_verno(self, year: int) -> str:
        """Generate verifikationsnummer"""
        self.transaction_counter += 1
        return f"{year}-{self.transaction_counter:07d}"
    
    def map_installation(
        self,
        goid: str,
        object_type: str,
        cost: float,
        installation_date: date,
        contractor: str = "",
        project: str = ""
    ) -> List[LedgerTransaction]:
        """
        Map object installation to ledger transactions
        
        Returns:
            List of ledger transactions
        """
        account = ObjectTypeAccountMapping.get_account(object_type)
        verno = self._generate_verno(installation_date.year)
        
        transactions = []
        
        # Debit asset account
        transactions.append(LedgerTransaction(
            date=installation_date,
            verno=verno,
            account=account,
            amount=cost,
            description=f"Installation: {goid}",
            goid=goid,
            metadata={
                "event_type": "installation",
                "contractor": contractor,
                "project": project
            }
        ))
        
        # Credit accounts payable
        transactions.append(LedgerTransaction(
            date=installation_date,
            verno=verno,
            account=BASAccount.ACCOUNTS_PAYABLE,
            amount=-cost,
            description=f"Leverantörsskuld: {goid}",
            goid=goid,
            metadata={
                "event_type": "installation",
                "contractor": contractor
            }
        ))
        
        return transactions
    
    def map_maintenance(
        self,
        goid: str,
        cost: float,
        maintenance_date: date,
        observation_id: str = "",
        defect_code: str = "",
        contractor: str = "",
        description: str = ""
    ) -> List[LedgerTransaction]:
        """
        Map maintenance to ledger transactions
        
        Returns:
            List of ledger transactions
        """
        verno = self._generate_verno(maintenance_date.year)
        
        transactions = []
        
        # Debit maintenance account
        transactions.append(LedgerTransaction(
            date=maintenance_date,
            verno=verno,
            account=BASAccount.MAINTENANCE,
            amount=cost,
            description=description or f"Underhåll: {goid}",
            goid=goid,
            metadata={
                "event_type": "maintenance",
                "observation_id": observation_id,
                "defect_code": defect_code,
                "contractor": contractor
            }
        ))
        
        # Credit accounts payable
        transactions.append(LedgerTransaction(
            date=maintenance_date,
            verno=verno,
            account=BASAccount.ACCOUNTS_PAYABLE,
            amount=-cost,
            description=f"Leverantörsskuld: {goid}",
            goid=goid,
            metadata={
                "event_type": "maintenance",
                "contractor": contractor
            }
        ))
        
        return transactions
    
    def map_depreciation(
        self,
        goid: str,
        object_type: str,
        acquisition_value: float,
        useful_life: int,
        depreciation_date: date,
        accumulated_depreciation: float = 0.0
    ) -> List[LedgerTransaction]:
        """
        Map annual depreciation to ledger transactions
        
        Returns:
            List of ledger transactions
        """
        annual_depreciation = acquisition_value / useful_life
        verno = self._generate_verno(depreciation_date.year)
        
        account = ObjectTypeAccountMapping.get_account(object_type)
        dep_account = (
            BASAccount.DEPRECIATION_BUILDINGS
            if account == BASAccount.BUILDINGS
            else BASAccount.DEPRECIATION_MACHINERY
        )
        
        transactions = []
        
        # Debit depreciation expense
        transactions.append(LedgerTransaction(
            date=depreciation_date,
            verno=verno,
            account=dep_account,
            amount=annual_depreciation,
            description=f"Avskrivning: {goid}",
            goid=goid,
            metadata={
                "event_type": "depreciation",
                "annual_amount": annual_depreciation,
                "useful_life": useful_life,
                "accumulated": accumulated_depreciation + annual_depreciation
            }
        ))
        
        # Credit accumulated depreciation
        transactions.append(LedgerTransaction(
            date=depreciation_date,
            verno=verno,
            account=BASAccount.ACCUM_DEPRECIATION,
            amount=-annual_depreciation,
            description=f"Ackumulerad avskrivning: {goid}",
            goid=goid,
            metadata={
                "event_type": "depreciation",
                "annual_amount": annual_depreciation
            }
        ))
        
        return transactions
    
    def map_component_replacement(
        self,
        goid: str,
        parent_goid: str,
        cost: float,
        replacement_date: date,
        old_component_goid: str = "",
        new_component_goid: str = "",
        contractor: str = ""
    ) -> List[LedgerTransaction]:
        """
        Map component replacement to ledger transactions
        
        Returns:
            List of ledger transactions
        """
        verno = self._generate_verno(replacement_date.year)
        
        transactions = []
        
        # Debit maintenance (or capitalize if major)
        transactions.append(LedgerTransaction(
            date=replacement_date,
            verno=verno,
            account=BASAccount.MAINTENANCE,
            amount=cost,
            description=f"Komponentbyte: {goid}",
            goid=goid,
            metadata={
                "event_type": "component_replacement",
                "parent_goid": parent_goid,
                "old_component": old_component_goid,
                "new_component": new_component_goid,
                "contractor": contractor
            }
        ))
        
        # Credit accounts payable
        transactions.append(LedgerTransaction(
            date=replacement_date,
            verno=verno,
            account=BASAccount.ACCOUNTS_PAYABLE,
            amount=-cost,
            description=f"Leverantörsskuld: {goid}",
            goid=goid,
            metadata={
                "event_type": "component_replacement",
                "contractor": contractor
            }
        ))
        
        return transactions
    
    def map_impairment(
        self,
        goid: str,
        book_value: float,
        recoverable_amount: float,
        impairment_date: date,
        reason: str = "",
        observation_id: str = ""
    ) -> List[LedgerTransaction]:
        """
        Map impairment to ledger transactions
        
        Returns:
            List of ledger transactions
        """
        impairment_loss = book_value - recoverable_amount
        if impairment_loss <= 0:
            return []
        
        verno = self._generate_verno(impairment_date.year)
        
        transactions = []
        
        # Debit impairment loss
        transactions.append(LedgerTransaction(
            date=impairment_date,
            verno=verno,
            account=BASAccount.IMPAIRMENT,
            amount=impairment_loss,
            description=f"Nedskrivning: {goid}",
            goid=goid,
            metadata={
                "event_type": "impairment",
                "book_value": book_value,
                "recoverable_amount": recoverable_amount,
                "reason": reason,
                "observation_id": observation_id
            }
        ))
        
        # Credit asset account
        transactions.append(LedgerTransaction(
            date=impairment_date,
            verno=verno,
            account=BASAccount.BUILDINGS,  # Simplified - should look up actual account
            amount=-impairment_loss,
            description=f"Nedskrivning tillgång: {goid}",
            goid=goid,
            metadata={
                "event_type": "impairment",
                "impairment_loss": impairment_loss
            }
        ))
        
        return transactions


if __name__ == '__main__':
    # Example usage
    mapper = IOMLedgerMapper()
    
    from datetime import date
    
    # Example 1: Installation
    print("=== Installation ===")
    transactions = mapper.map_installation(
        goid="TRN-BRG-ABT-CON-001",
        object_type="abutment",
        cost=4500000,
        installation_date=date(2019, 3, 15),
        contractor="Skanska AB",
        project="Bromöllan bro"
    )
    for t in transactions:
        print(f"{t.account.value}: {t.amount:>12.2f} - {t.description}")
    
    # Example 2: Maintenance
    print("\n=== Maintenance ===")
    transactions = mapper.map_maintenance(
        goid="TRN-BRG-ABT-CON-001",
        cost=350000,
        maintenance_date=date(2028, 5, 20),
        observation_id="OBS-2028-006633",
        defect_code="1300",
        contractor="Cementa AB",
        description="Sprickreparation"
    )
    for t in transactions:
        print(f"{t.account.value}: {t.amount:>12.2f} - {t.description}")
    
    # Example 3: Depreciation
    print("\n=== Depreciation ===")
    transactions = mapper.map_depreciation(
        goid="TRN-BRG-ABT-CON-001",
        object_type="abutment",
        acquisition_value=4500000,
        useful_life=50,
        depreciation_date=date(2026, 12, 31),
        accumulated_depreciation=720000
    )
    for t in transactions:
        print(f"{t.account.value}: {t.amount:>12.2f} - {t.description}")
    
    # Example 4: Impairment
    print("\n=== Impairment ===")
    transactions = mapper.map_impairment(
        goid="TRN-BRG-ABT-CON-001",
        book_value=3600000,
        recoverable_amount=2100000,
        impairment_date=date(2031, 6, 15),
        reason="Structural degradation",
        observation_id="OBS-2031-001847"
    )
    for t in transactions:
        print(f"{t.account.value}: {t.amount:>12.2f} - {t.description}")