Added Abschreibungen

2026-03-25 17:13:59 +01:00
parent f6c9875320
commit 42e0d7b35e
16 changed files with 13054 additions and 55 deletions
--- a/frontend/composables/useDepreciation.ts
+++ b/frontend/composables/useDepreciation.ts
@@ -0,0 +1,394 @@
+import dayjs from "dayjs"
+
+export const EXPENSE_BOOKING_MODE_ITEMS = [
+    { label: "Sofortaufwand", value: "expense" },
+    { label: "Abschreibung einzeln", value: "depreciation_single" },
+    { label: "Abschreibung Sammelposten", value: "depreciation_bundle" },
+]
+
+export const DEPRECIATION_METHOD_ITEMS = [
+    { label: "Linear", value: "linear" },
+    { label: "Degressiv", value: "degressive" },
+]
+
+export const normalizeExpenseBookingMode = (value?: string | null) => {
+    if (value === "depreciation_single" || value === "depreciation_bundle") return value
+    return "expense"
+}
+
+export const isDepreciationBookingMode = (value?: string | null) => {
+    return normalizeExpenseBookingMode(value) !== "expense"
+}
+
+export const normalizeDepreciationMethod = (value?: string | null) => {
+    return value === "degressive" ? "degressive" : "linear"
+}
+
+export const createIncomingInvoiceAccount = (overrides: Record<string, any> = {}) => ({
+    account: null,
+    amountNet: null,
+    amountTax: null,
+    taxType: "19",
+    costCentre: null,
+    amountGross: null,
+    description: "",
+    bookingMode: "expense",
+    depreciationMonths: null,
+    depreciationStartDate: null,
+    depreciationMethod: "linear",
+    depreciationLabel: "",
+    depreciationGroup: "",
+    residualValue: 0,
+    ...overrides,
+})
+
+export const normalizeIncomingInvoiceAccount = (account: Record<string, any> = {}, fallbackDate?: any) => {
+    const bookingMode = normalizeExpenseBookingMode(account?.bookingMode)
+
+    return {
+        ...createIncomingInvoiceAccount(account),
+        bookingMode,
+        depreciationMonths: account?.depreciationMonths ? Number(account.depreciationMonths) : null,
+        depreciationStartDate: account?.depreciationStartDate || fallbackDate || null,
+        depreciationMethod: normalizeDepreciationMethod(account?.depreciationMethod),
+        depreciationLabel: String(account?.depreciationLabel || account?.description || "").trim(),
+        depreciationGroup: String(account?.depreciationGroup || "").trim(),
+        residualValue: Number(account?.residualValue || 0),
+    }
+}
+
+export const normalizeIncomingInvoiceAccounts = (accounts: any[] = [], fallbackDate?: any) => {
+    const normalized = (accounts || []).map((account) => normalizeIncomingInvoiceAccount(account, fallbackDate))
+    return normalized.length > 0 ? normalized : [createIncomingInvoiceAccount({ depreciationStartDate: fallbackDate || null })]
+}
+
+export const ensureDepreciationDefaults = (item: Record<string, any>, fallbackDate?: any) => {
+    item.bookingMode = normalizeExpenseBookingMode(item?.bookingMode)
+
+    if (!isDepreciationBookingMode(item.bookingMode)) {
+        item.depreciationMonths = null
+        item.depreciationStartDate = null
+        item.depreciationMethod = "linear"
+        item.depreciationGroup = ""
+        item.residualValue = 0
+        if (!item.depreciationLabel) item.depreciationLabel = item.description || ""
+        return item
+    }
+
+    if (!Number(item.depreciationMonths)) item.depreciationMonths = 36
+    if (!item.depreciationStartDate) item.depreciationStartDate = fallbackDate || null
+    item.depreciationMethod = normalizeDepreciationMethod(item.depreciationMethod)
+    if (!item.depreciationLabel) item.depreciationLabel = item.description || ""
+    if (item.bookingMode !== "depreciation_bundle") item.depreciationGroup = ""
+    item.residualValue = Number(item.residualValue || 0)
+    return item
+}
+
+const distributeLinearDepreciation = (amount: number, months: number) => {
+    const totalCents = Math.round(Number(amount || 0) * 100)
+    const totalMonths = Math.max(1, Math.round(Number(months || 0)))
+    const base = Math.trunc(totalCents / totalMonths)
+    const remainder = totalCents - (base * totalMonths)
+
+    return Array.from({ length: totalMonths }, (_, index) => {
+        return base + (index < remainder ? 1 : 0)
+    })
+}
+
+const distributeDegressiveDepreciation = (amount: number, months: number, residualValue: number) => {
+    const startCents = Math.round(Math.max(0, Number(amount || 0)) * 100)
+    const residualCents = Math.round(Math.max(0, Number(residualValue || 0)) * 100)
+    const totalMonths = Math.max(1, Math.round(Number(months || 0)))
+    const targetResidual = Math.min(startCents, residualCents)
+    const depreciable = Math.max(0, startCents - targetResidual)
+
+    if (!depreciable) return Array.from({ length: totalMonths }, () => 0)
+
+    // Monthly degressive rate derived from start and target residual over the selected duration.
+    const rate = targetResidual > 0
+        ? 1 - Math.pow(targetResidual / startCents, 1 / totalMonths)
+        : 1 - Math.pow(0.01 / Math.max(startCents, 1), 1 / totalMonths)
+
+    const values: number[] = []
+    let currentBookValue = startCents
+    let depreciated = 0
+
+    for (let index = 0; index < totalMonths; index += 1) {
+        const remainingDepreciable = Math.max(0, depreciable - depreciated)
+        if (remainingDepreciable <= 0) {
+            values.push(0)
+            continue
+        }
+
+        if (index === totalMonths - 1) {
+            values.push(remainingDepreciable)
+            depreciated += remainingDepreciable
+            currentBookValue = targetResidual
+            continue
+        }
+
+        const raw = Math.round(currentBookValue * rate)
+        const maxAllowed = Math.max(1, remainingDepreciable - Math.max(0, totalMonths - index - 1))
+        const monthValue = Math.max(1, Math.min(raw || 1, maxAllowed))
+        values.push(monthValue)
+        depreciated += monthValue
+        currentBookValue = Math.max(targetResidual, currentBookValue - monthValue)
+    }
+
+    return values
+}
+
+export const getDepreciationPlan = ({
+    amount,
+    months,
+    startDate,
+    method,
+    residualValue,
+}: {
+    amount: number
+    months: number
+    startDate: any
+    method?: string
+    residualValue?: number
+}) => {
+    const start = dayjs(startDate).startOf("month")
+    const totalAmount = Number(amount || 0)
+    const totalMonths = Math.max(1, Math.round(Number(months || 0)))
+    const normalizedMethod = normalizeDepreciationMethod(method)
+    const normalizedResidual = Number(residualValue || 0)
+
+    if (!start.isValid() || totalAmount <= 0) return []
+
+    const distributed = normalizedMethod === "degressive"
+        ? distributeDegressiveDepreciation(totalAmount, totalMonths, normalizedResidual)
+        : distributeLinearDepreciation(Math.max(0, totalAmount - normalizedResidual), totalMonths)
+
+    return distributed.map((cents, index) => ({
+        index,
+        date: start.add(index, "month"),
+        amount: Number((cents / 100).toFixed(2)),
+    }))
+}
+
+export const getLinearDepreciationAmountForRange = ({
+    amount,
+    months,
+    startDate,
+    rangeStart,
+    rangeEnd,
+    method,
+    residualValue,
+}: {
+    amount: number
+    months: number
+    startDate: any
+    rangeStart: any
+    rangeEnd: any
+    method?: string
+    residualValue?: number
+}) => {
+    const start = dayjs(startDate).startOf("month")
+    const periodStart = dayjs(rangeStart).startOf("month")
+    const periodEnd = dayjs(rangeEnd).endOf("month")
+
+    if (!start.isValid() || !periodStart.isValid() || !periodEnd.isValid()) return 0
+
+    const distributed = getDepreciationPlan({
+        amount,
+        months,
+        startDate,
+        method,
+        residualValue,
+    })
+    let resultCents = 0
+
+    distributed.forEach((value) => {
+        const monthDate = dayjs(value.date)
+        if ((monthDate.isAfter(periodStart) || monthDate.isSame(periodStart, "month"))
+            && (monthDate.isBefore(periodEnd) || monthDate.isSame(periodEnd, "month"))) {
+            resultCents += Math.round(Number(value.amount || 0) * 100)
+        }
+    })
+
+    return Number((resultCents / 100).toFixed(2))
+}
+
+export const getIncomingInvoiceImmediateExpenseNet = (invoice: any) => {
+    return Number(((invoice?.accounts || []).reduce((sum: number, account: any) => {
+        const normalized = normalizeIncomingInvoiceAccount(account, invoice?.date)
+        if (isDepreciationBookingMode(normalized.bookingMode)) return sum
+        return sum + Number(normalized.amountNet || 0)
+    }, 0)).toFixed(2))
+}
+
+export const getIncomingInvoiceImmediateExpenseGross = (invoice: any) => {
+    return Number(((invoice?.accounts || []).reduce((sum: number, account: any) => {
+        const normalized = normalizeIncomingInvoiceAccount(account, invoice?.date)
+        if (isDepreciationBookingMode(normalized.bookingMode)) return sum
+
+        const amountGross = Number(normalized.amountGross)
+        return sum + (Number.isFinite(amountGross) ? amountGross : Number(normalized.amountNet || 0) + Number(normalized.amountTax || 0))
+    }, 0)).toFixed(2))
+}
+
+export const getIncomingInvoiceDepreciationRows = (invoice: any, rangeStart: any, rangeEnd: any) => {
+    return (invoice?.accounts || [])
+        .map((account: any, index: number) => {
+            const normalized = ensureDepreciationDefaults(
+                normalizeIncomingInvoiceAccount(account, invoice?.date),
+                invoice?.date
+            )
+
+            if (!isDepreciationBookingMode(normalized.bookingMode)) return null
+
+            const amount = Number(normalized.amountNet || 0)
+            const months = Number(normalized.depreciationMonths || 0)
+            const plan = getDepreciationPlan({
+                amount,
+                months,
+                startDate: normalized.depreciationStartDate || invoice?.date,
+                method: normalized.depreciationMethod,
+                residualValue: normalized.residualValue,
+            })
+            const periodAmount = Number(plan.reduce((sum, item) => {
+                const monthDate = dayjs(item.date)
+                const periodStart = dayjs(rangeStart).startOf("month")
+                const periodEnd = dayjs(rangeEnd).endOf("month")
+                if ((monthDate.isAfter(periodStart) || monthDate.isSame(periodStart, "month"))
+                    && (monthDate.isBefore(periodEnd) || monthDate.isSame(periodEnd, "month"))) {
+                    return sum + Number(item.amount || 0)
+                }
+                return sum
+            }, 0).toFixed(2))
+
+            if (!periodAmount) return null
+
+            const alreadyDepreciated = Number(plan
+                .filter((entry) => dayjs(entry.date).isBefore(dayjs().startOf("month")) || dayjs(entry.date).isSame(dayjs().startOf("month"), "month"))
+                .reduce((sum, entry) => sum + Number(entry.amount || 0), 0)
+                .toFixed(2))
+            const residualBookValue = Number(Math.max(0, amount - alreadyDepreciated).toFixed(2))
+
+            return {
+                source: "incominginvoice",
+                sourceId: invoice?.id,
+                index,
+                mode: normalized.bookingMode,
+                label: normalized.depreciationLabel || normalized.description || invoice?.reference || `Eingangsbeleg ${invoice?.id}`,
+                group: normalized.depreciationGroup || null,
+                amount: periodAmount,
+                months,
+                startDate: normalized.depreciationStartDate || invoice?.date,
+                method: normalized.depreciationMethod,
+                residualValue: Number(normalized.residualValue || 0),
+                alreadyDepreciated,
+                residualBookValue,
+                vendor: invoice?.vendor,
+                reference: invoice?.reference,
+            }
+        })
+        .filter(Boolean)
+}
+
+export const getStatementAllocationImmediateExpenseAmount = (allocation: any) => {
+    const mode = normalizeExpenseBookingMode(allocation?.bookingMode)
+    const amount = Number(allocation?.amount || 0)
+    if (mode !== "expense" || amount >= 0) return 0
+    return Number(Math.abs(amount).toFixed(2))
+}
+
+export const getStatementAllocationDepreciationAmount = (allocation: any, rangeStart: any, rangeEnd: any) => {
+    const mode = normalizeExpenseBookingMode(allocation?.bookingMode)
+    const rawAmount = Number(allocation?.amount || 0)
+    const amount = Math.abs(rawAmount)
+    if (mode === "expense" || rawAmount >= 0 || amount <= 0) return 0
+
+    return getLinearDepreciationAmountForRange({
+        amount,
+        months: Number(allocation?.depreciationMonths || 0),
+        startDate: allocation?.depreciationStartDate || allocation?.created_at,
+        rangeStart,
+        rangeEnd,
+        method: allocation?.depreciationMethod,
+        residualValue: allocation?.residualValue,
+    })
+}
+
+export const getStatementAllocationDepreciationRow = (allocation: any, rangeStart: any, rangeEnd: any) => {
+    const totalAmount = Math.abs(Number(allocation?.amount || 0))
+    const months = Number(allocation?.depreciationMonths || 0)
+    const startDate = allocation?.depreciationStartDate || allocation?.created_at
+    const method = normalizeDepreciationMethod(allocation?.depreciationMethod)
+    const residualValue = Number(allocation?.residualValue || 0)
+    const plan = getDepreciationPlan({
+        amount: totalAmount,
+        months,
+        startDate,
+        method,
+        residualValue,
+    })
+    const amount = Number(plan.reduce((sum, item) => {
+        const monthDate = dayjs(item.date)
+        const periodStart = dayjs(rangeStart).startOf("month")
+        const periodEnd = dayjs(rangeEnd).endOf("month")
+        if ((monthDate.isAfter(periodStart) || monthDate.isSame(periodStart, "month"))
+            && (monthDate.isBefore(periodEnd) || monthDate.isSame(periodEnd, "month"))) {
+            return sum + Number(item.amount || 0)
+        }
+        return sum
+    }, 0).toFixed(2))
+    if (!amount) return null
+
+    const alreadyDepreciated = Number(plan
+        .filter((entry) => dayjs(entry.date).isBefore(dayjs().startOf("month")) || dayjs(entry.date).isSame(dayjs().startOf("month"), "month"))
+        .reduce((sum, entry) => sum + Number(entry.amount || 0), 0)
+        .toFixed(2))
+    const residualBookValue = Number(Math.max(0, totalAmount - alreadyDepreciated).toFixed(2))
+
+    return {
+        source: "statementallocation",
+        sourceId: allocation?.id,
+        mode: normalizeExpenseBookingMode(allocation?.bookingMode),
+        label: allocation?.depreciationLabel || allocation?.description || "Direkte Abschreibung",
+        group: allocation?.depreciationGroup || null,
+        amount,
+        months,
+        startDate,
+        method,
+        residualValue,
+        alreadyDepreciated,
+        residualBookValue,
+    }
+}
+
+export const getAssetDepreciationStatus = (asset: any, asOfDate?: any) => {
+    const amount = Number(asset?.amount || asset?.amountNet || 0)
+    const months = Number(asset?.depreciationMonths || 0)
+    const startDate = asset?.depreciationStartDate || asset?.date || asset?.created_at
+    const method = normalizeDepreciationMethod(asset?.depreciationMethod)
+    const residualValue = Number(asset?.residualValue || 0)
+    const plan = getDepreciationPlan({
+        amount,
+        months,
+        startDate,
+        method,
+        residualValue,
+    })
+    const cutoff = dayjs(asOfDate || new Date()).endOf("month")
+    const depreciated = Number(plan
+        .filter((entry) => dayjs(entry.date).isBefore(cutoff) || dayjs(entry.date).isSame(cutoff, "month"))
+        .reduce((sum, entry) => sum + Number(entry.amount || 0), 0)
+        .toFixed(2))
+    const remaining = Number(Math.max(0, amount - depreciated).toFixed(2))
+    const depreciableBase = Number(Math.max(0, amount - residualValue).toFixed(2))
+
+    return {
+        plan,
+        amount: Number(amount.toFixed(2)),
+        depreciated,
+        remaining,
+        residualValue: Number(residualValue.toFixed(2)),
+        depreciableBase,
+        progressPercent: depreciableBase > 0 ? Math.min(100, Number(((depreciated / depreciableBase) * 100).toFixed(2))) : 0,
+    }
+}