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Muluhabt ERP modules
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Mulu Mehari
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import { Audit, SoftDeleteAudit } from "@tria-plc/api-common/modules/typeorm/audit.entity";
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import {
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Check,
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Column,
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Entity,
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Index,
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PrimaryGeneratedColumn,
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} from "typeorm";
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import { moneyColumn } from "../../../common/money";
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/**
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* Only straight line is implemented.
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*
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* The column is an enum rather than a boolean so reducing-balance can be added
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* without a migration, but nothing else is supported today and the calculator
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* rejects anything else rather than silently treating it as straight line.
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*/
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export const DEPRECIATION_METHODS = ["STRAIGHT_LINE"] as const;
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export type DepreciationMethod = (typeof DEPRECIATION_METHODS)[number];
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export const ASSET_STATUSES = [
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"ACTIVE",
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"FULLY_DEPRECIATED",
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"DISPOSED",
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"WRITTEN_OFF",
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] as const;
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export type AssetStatus = (typeof ASSET_STATUSES)[number];
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export const DISPOSAL_TYPES = ["SALE", "SCRAP", "WRITE_OFF"] as const;
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export type DisposalType = (typeof DISPOSAL_TYPES)[number];
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/**
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* Depreciation defaults for a class of asset, and the three accounts its
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* postings touch: where the cost sits, where the accumulated depreciation
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* accrues, and where the charge lands.
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*
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* Holding the accounts here rather than resolving them by code per asset means
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* a chart can name its asset accounts whatever it likes; only the category has
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* to be set up once.
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*/
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@Entity({ schema: "finance", name: "asset_categories" })
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@Check("ck_asset_categories_life", `"default_life_months" > 0`)
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@Check(
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"ck_asset_categories_salvage",
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`"default_salvage_rate" >= 0 AND "default_salvage_rate" < 1`,
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)
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export class AssetCategory extends SoftDeleteAudit {
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@PrimaryGeneratedColumn("uuid")
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id!: string;
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@Column({ type: "uuid", name: "organization_id" })
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organizationId!: string;
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@Column({ type: "varchar", length: 32, name: "code" })
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code!: string;
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@Column({ type: "jsonb", name: "name" })
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name!: { am: string; en: string };
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/** Where the asset's cost is carried (1211 Land, 1213 Locomotives…). */
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@Column({ type: "uuid", name: "asset_account_id" })
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assetAccountId!: string;
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/** The contra account depreciation accrues in (1290). */
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@Column({ type: "uuid", name: "accumulated_account_id" })
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accumulatedAccountId!: string;
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/** Where the monthly charge is expensed (5400). */
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@Column({ type: "uuid", name: "expense_account_id" })
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expenseAccountId!: string;
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@Column({ type: "int", name: "default_life_months" })
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defaultLifeMonths!: number;
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/** Fraction of cost expected to remain at the end of life, e.g. 0.05. */
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@Column({
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type: "numeric",
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precision: 6,
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scale: 4,
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name: "default_salvage_rate",
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default: 0,
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})
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defaultSalvageRate!: string;
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@Column({ type: "boolean", name: "is_active", default: true })
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isActive!: boolean;
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@Column({ type: "uuid", name: "created_by", nullable: true })
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createdBy?: string | null;
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}
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/**
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* One item in the asset register.
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*
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* `accumulatedDepreciation` is a running total kept ON the asset. It duplicates
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* what the ledger holds in the accumulated-depreciation account, which is
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* normally the thing to avoid — it is here because depreciation must STOP at
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* the depreciable base, and that is a per-asset decision made on every run.
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* Deriving it from the ledger each time would be an aggregate query per asset
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* per month. The ledger stays authoritative and the run reconciles against it.
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*
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* The database enforces the cap directly: `accumulated <= cost - salvage`. An
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* arithmetic slip cannot over-depreciate an asset, only fail loudly.
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*/
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@Entity({ schema: "finance", name: "fixed_assets" })
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@Index("idx_fixed_assets_status", ["status"])
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@Index("idx_fixed_assets_category", ["assetCategoryId"])
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@Index("idx_fixed_assets_cost_center", ["costCenterId"])
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@Check(
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"ck_fixed_assets_status",
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`"status" IN ('ACTIVE','FULLY_DEPRECIATED','DISPOSED','WRITTEN_OFF')`,
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)
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@Check("ck_fixed_assets_method", `"depreciation_method" IN ('STRAIGHT_LINE')`)
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@Check("ck_fixed_assets_cost", `"acquisition_cost" > 0`)
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@Check("ck_fixed_assets_life", `"useful_life_months" > 0`)
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@Check(
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"ck_fixed_assets_salvage",
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`"salvage_value" >= 0 AND "salvage_value" < "acquisition_cost"`,
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)
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@Check(
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"ck_fixed_assets_accumulated",
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`"accumulated_depreciation" >= 0
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AND "accumulated_depreciation" <= "acquisition_cost" - "salvage_value"`,
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)
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@Check("ck_fixed_assets_in_service", `"in_service_date" >= "acquisition_date"`)
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export class FixedAsset extends SoftDeleteAudit {
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@PrimaryGeneratedColumn("uuid")
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id!: string;
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@Column({ type: "uuid", name: "organization_id" })
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organizationId!: string;
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@Column({ type: "uuid", name: "asset_category_id" })
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assetCategoryId!: string;
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@Column({ type: "varchar", length: 48, name: "asset_code" })
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assetCode!: string;
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@Column({ type: "varchar", length: 200, name: "name" })
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name!: string;
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@Column({ type: "text", name: "description", nullable: true })
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description?: string | null;
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@Column({ type: "varchar", length: 96, name: "serial_number", nullable: true })
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serialNumber?: string | null;
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@Column({ type: "uuid", name: "cost_center_id", nullable: true })
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costCenterId?: string | null;
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@Column({ type: "date", name: "acquisition_date" })
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acquisitionDate!: string;
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/**
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* When the asset started being used — depreciation runs from HERE, not from
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* acquisition. An asset bought in March and commissioned in June was not
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* wearing out in between.
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*/
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@Column({ type: "date", name: "in_service_date" })
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inServiceDate!: string;
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@Column(moneyColumn({ name: "acquisition_cost" }))
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acquisitionCost!: number;
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@Column(moneyColumn({ name: "salvage_value", default: 0 }))
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salvageValue!: number;
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@Column({ type: "int", name: "useful_life_months" })
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usefulLifeMonths!: number;
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@Column({
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type: "varchar",
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length: 24,
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name: "depreciation_method",
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default: "STRAIGHT_LINE",
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})
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depreciationMethod!: DepreciationMethod;
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@Column(moneyColumn({ name: "accumulated_depreciation", default: 0 }))
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accumulatedDepreciation!: number;
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/**
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* Periods already charged BEFORE this asset reached Finance — the cutover
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* count for an asset migrated mid-life. Zero for anything bought since.
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*
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* Depreciation counts periods from `depreciation_entries` rows, which a
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* migrated asset has none of. Without this the count would read zero, the
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* cumulative target would land below what is already accumulated, the charge
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* would compute as negative and be skipped — and a skip writes no row, so the
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* count could never grow and the asset would silently never depreciate again.
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*/
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@Column({
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type: "int",
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name: "opening_periods_charged",
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default: 0,
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})
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openingPeriodsCharged!: number;
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@Column({ type: "varchar", length: 16, name: "status", default: "ACTIVE" })
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status!: AssetStatus;
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/** The bill it was bought on, when it came through payables. */
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@Column({ type: "uuid", name: "supplier_bill_id", nullable: true })
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supplierBillId?: string | null;
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@Column({ type: "uuid", name: "created_by", nullable: true })
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createdBy?: string | null;
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}
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/** One month's depreciation across the register, posted as one journal entry. */
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@Entity({ schema: "finance", name: "depreciation_runs" })
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@Check("ck_depreciation_runs_total", `"total_amount" >= 0`)
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export class DepreciationRun extends Audit {
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@PrimaryGeneratedColumn("uuid")
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id!: string;
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@Column({ type: "uuid", name: "organization_id" })
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organizationId!: string;
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@Column({ type: "uuid", name: "fiscal_period_id" })
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fiscalPeriodId!: string;
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@Column({ type: "date", name: "run_date" })
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runDate!: string;
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@Column({ type: "int", name: "asset_count", default: 0 })
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assetCount!: number;
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@Column(moneyColumn({ name: "total_amount", default: 0 }))
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totalAmount!: number;
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@Column({ type: "uuid", name: "journal_entry_id", nullable: true })
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journalEntryId?: string | null;
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@Column({ type: "uuid", name: "posted_by", nullable: true })
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postedBy?: string | null;
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}
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/**
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* What one asset was charged in one run.
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*
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* `accumulatedAfter` is stored so the register can be replayed: without it,
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* reconstructing an asset's book value at a past date would mean re-deriving
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* every prior run's arithmetic.
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*/
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@Entity({ schema: "finance", name: "depreciation_entries" })
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@Index("idx_depreciation_entries_asset", ["fixedAssetId"])
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@Check("ck_depreciation_entries_amount", `"amount" > 0`)
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export class DepreciationEntry {
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@PrimaryGeneratedColumn("uuid")
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id!: string;
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@Column({ type: "uuid", name: "depreciation_run_id" })
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depreciationRunId!: string;
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@Column({ type: "uuid", name: "fixed_asset_id" })
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fixedAssetId!: string;
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@Column(moneyColumn({ name: "amount" }))
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amount!: number;
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@Column(moneyColumn({ name: "accumulated_after" }))
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accumulatedAfter!: number;
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@Column({
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type: "timestamptz",
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name: "created_at",
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default: () => "CURRENT_TIMESTAMP",
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})
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createdAt!: Date;
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}
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/**
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* The end of an asset's life on the books.
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*
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* `gainLoss` is proceeds − net book value: positive is a gain (the asset was
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* worth less on paper than it sold for), negative a loss. Stored rather than
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* derived because the net book value at the moment of disposal is a frozen
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* fact, and later depreciation runs must not be able to change what a past
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* disposal reported.
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*/
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@Entity({ schema: "finance", name: "asset_disposals" })
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@Check(
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"ck_asset_disposals_type",
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`"disposal_type" IN ('SALE','SCRAP','WRITE_OFF')`,
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)
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@Check("ck_asset_disposals_proceeds", `"proceeds" >= 0`)
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export class AssetDisposal extends Audit {
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@PrimaryGeneratedColumn("uuid")
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id!: string;
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@Column({ type: "uuid", name: "organization_id" })
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organizationId!: string;
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@Column({ type: "uuid", name: "fixed_asset_id" })
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fixedAssetId!: string;
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@Column({ type: "date", name: "disposal_date" })
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disposalDate!: string;
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@Column({ type: "varchar", length: 16, name: "disposal_type" })
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disposalType!: DisposalType;
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@Column(moneyColumn({ name: "proceeds", default: 0 }))
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proceeds!: number;
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@Column(moneyColumn({ name: "net_book_value" }))
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netBookValue!: number;
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@Column(moneyColumn({ name: "gain_loss" }))
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gainLoss!: number;
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/** Where the sale proceeds landed. Null for a scrap or write-off. */
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@Column({ type: "uuid", name: "proceeds_account_id", nullable: true })
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proceedsAccountId?: string | null;
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@Column({ type: "varchar", length: 128, name: "reference", nullable: true })
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reference?: string | null;
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@Column({ type: "text", name: "notes", nullable: true })
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notes?: string | null;
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@Column({ type: "uuid", name: "journal_entry_id", nullable: true })
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journalEntryId?: string | null;
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@Column({ type: "uuid", name: "recorded_by", nullable: true })
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recordedBy?: string | null;
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}
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