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FINERACT-1971: Wrong GL entries on refund with reverse replay and cha…
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…rge off
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@ruchiD
ruchiD committed Jun 11, 2024
1 parent a6b69ec commit 7fd8db6
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30 changes: 26 additions & 4 deletions fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
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Original file line number Diff line number Diff line change
Expand Up @@ -60,6 +60,7 @@
import java.util.Optional;
import java.util.Set;
import java.util.function.Predicate;
import java.util.stream.Collectors;
import lombok.Getter;
import lombok.Setter;
import org.apache.commons.lang3.StringUtils;
Expand Down Expand Up @@ -4329,18 +4330,39 @@ private void filterTransactionsByChargeOffDate(List<Map<String, Object>> newLoan
LoanTransaction chargeOffTransaction = this.loanTransactions.stream().filter(LoanTransaction::isChargeOff)
.filter(LoanTransaction::isNotReversed).findFirst().get();

LoanTransaction originalChargeOffTransaction = getOriginalTransactionIfReverseReplayed(chargeOffTransaction);

this.loanTransactions.stream().filter(chargeOffDateCriteria).forEach(transaction -> {
boolean isExistingTransaction = existingTransactionIds.contains(transaction.getId());
boolean isExistingReversedTransaction = existingReversedTransactionIds.contains(transaction.getId());
List<Map<String, Object>> targetList = (transaction.getId().compareTo(chargeOffTransaction.getId()) < 0)
? newLoanTransactionsBeforeChargeOff
: newLoanTransactionsAfterChargeOff;
if ((transaction.isReversed() && isExistingTransaction && !isExistingReversedTransaction) || !isExistingTransaction) {
List<Map<String, Object>> targetList = null;
if ((transaction.isReversed() && isExistingTransaction && !isExistingReversedTransaction)) {
// reversed transactions
LoanTransaction originalTransaction = getOriginalTransactionIfReverseReplayed(transaction);
targetList = originalTransaction.happenedBefore(originalChargeOffTransaction) ? newLoanTransactionsBeforeChargeOff
: newLoanTransactionsAfterChargeOff;

} else if (!isExistingTransaction) {
// new and replayed transactions
targetList = transaction.happenedBefore(chargeOffTransaction) ? newLoanTransactionsBeforeChargeOff
: newLoanTransactionsAfterChargeOff;
}
if (targetList != null) {
targetList.add(transaction.toMapData(currencyCode));
}
});
}

private LoanTransaction getOriginalTransactionIfReverseReplayed(LoanTransaction loanTransaction) {
if (!loanTransaction.getLoanTransactionRelations().isEmpty()) {
return loanTransaction.getLoanTransactionRelations().stream()
.filter(tr -> LoanTransactionRelationTypeEnum.REPLAYED.equals(tr.getRelationType())).map(tr -> tr.getToTransaction())
.collect(Collectors.toList()).stream().sorted(Comparator.comparingLong(LoanTransaction::getId)).findFirst()
.orElse(loanTransaction);
}
return loanTransaction;
}

public Map<String, Object> deriveAccountingBridgeData(final String currencyCode, final List<Long> existingTransactionIds,
final List<Long> existingReversedTransactionIds, boolean isAccountTransfer) {

Expand Down
19 changes: 19 additions & 0 deletions ...-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/LoanTransaction.java
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Expand Up @@ -1016,6 +1016,25 @@ public void setLoanReAgeParameter(LoanReAgeParameter loanReAgeParameter) {
this.loanReAgeParameter = loanReAgeParameter;
}

public boolean happenedBefore(LoanTransaction loanTransaction) {
// compare transaction date, creation date and then transaction id
if (DateUtils.isBefore(getTransactionDate(), loanTransaction.getTransactionDate())) {
return true;
}
if (DateUtils.isEqual(getTransactionDate(), loanTransaction.getTransactionDate())) {
if (DateUtils.isBefore(getCreatedDateTime(), loanTransaction.getCreatedDateTime())) {
return true;
}
if (DateUtils.isEqual(getCreatedDateTime(), loanTransaction.getCreatedDateTime())) {
if (getId().compareTo(loanTransaction.getId()) < 0) {
return true;
}
}
}

return false;
}

// TODO missing hashCode(), equals(Object obj), but probably OK as long as
// this is never stored in a Collection.
}
215 changes: 215 additions & 0 deletions ...ct/integrationtests/LoanChargeOffAccountingEntriesForReverseReplayedTransactionsTest.java
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Original file line number Diff line number Diff line change
@@ -0,0 +1,215 @@
/**
* Licensed to the Apache Software Foundation (ASF) under one
* or more contributor license agreements. See the NOTICE file
* distributed with this work for additional information
* regarding copyright ownership. The ASF licenses this file
* to you under the Apache License, Version 2.0 (the
* "License"); you may not use this file except in compliance
* with the License. You may obtain a copy of the License at
*
* http://www.apache.org/licenses/LICENSE-2.0
*
* Unless required by applicable law or agreed to in writing,
* software distributed under the License is distributed on an
* "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
* KIND, either express or implied. See the License for the
* specific language governing permissions and limitations
* under the License.
*/
package org.apache.fineract.integrationtests;

import java.math.BigDecimal;
import java.util.List;
import java.util.UUID;
import org.apache.commons.lang3.tuple.Pair;
import org.apache.fineract.client.models.PostLoanProductsRequest;
import org.apache.fineract.client.models.PostLoanProductsResponse;
import org.apache.fineract.client.models.PostLoansLoanIdTransactionsRequest;
import org.apache.fineract.client.models.PostLoansLoanIdTransactionsTransactionIdRequest;
import org.apache.fineract.integrationtests.common.ClientHelper;
import org.apache.fineract.integrationtests.common.products.DelinquencyBucketsHelper;
import org.apache.fineract.portfolio.loanaccount.domain.LoanStatus;
import org.junit.jupiter.api.Test;

public class LoanChargeOffAccountingEntriesForReverseReplayedTransactionsTest extends BaseLoanIntegrationTest {

@Test
public void testJournalEntriesForChargeOffLoanWithMultipleReverseReplay() {
runAt("24 May 2024", () -> {
Long clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId();

// Create DelinquencyBuckets
Integer delinquencyBucketId = DelinquencyBucketsHelper.createDelinquencyBucket(requestSpec, responseSpec, List.of(//
Pair.of(1, 10), //
Pair.of(11, 30), //
Pair.of(31, 60), //
Pair.of(61, null)//
));

// create loan product
PostLoanProductsRequest loanProductsRequest = createOnePeriod30DaysLongNoInterestPeriodicAccrualProduct().numberOfRepayments(3)//
.repaymentEvery(15)//
.repaymentFrequencyType(RepaymentFrequencyType.DAYS.longValue())//
.disallowExpectedDisbursements(true)//
.multiDisburseLoan(true)//
.enableDownPayment(true)//
.disbursedAmountPercentageForDownPayment(BigDecimal.valueOf(25.0))//
.enableAutoRepaymentForDownPayment(true);

loanProductsRequest.setDelinquencyBucketId(delinquencyBucketId.longValue());

PostLoanProductsResponse loanProductResponse = loanProductHelper.createLoanProduct(loanProductsRequest);

// Apply and Approve Loan
Long loanId = applyAndApproveLoan(clientId, loanProductResponse.getResourceId(), "24 May 2024", 1000.0, 3);

// disburse Loan
disburseLoan(loanId, BigDecimal.valueOf(200), "24 May 2024");

// verify transactions
verifyTransactions(loanId, //
transaction(50.0, "Down Payment", "24 May 2024"), //
transaction(200.0, "Disbursement", "24 May 2024") //
);

// set business date 25 May
updateBusinessDate("25 May 2024");

// reverse downpayment transaction
Long downPaymentTransactionId = getTransactionId(loanId, "Down Payment", "24 May 2024");
loanTransactionHelper.reverseLoanTransaction(loanId, downPaymentTransactionId,
new PostLoansLoanIdTransactionsTransactionIdRequest().dateFormat(DATETIME_PATTERN).transactionDate("25 May 2024")
.transactionAmount(0.0).locale("en"));

// verify transactions
verifyTransactions(loanId, //
transaction(200.0, "Disbursement", "24 May 2024", 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(50.0, "Down Payment", "24 May 2024", 150.0, 50.0, 0.0, 0.0, 0.0, 0.0, 0.0, true) //
);

// set business date 26 May
updateBusinessDate("26 May 2024");
// charge-off loan
Long chargeOffTransactionId = chargeOffLoan(loanId, "26 May 2024");

// verify transactions
verifyTransactions(loanId, //
transaction(200.0, "Disbursement", "24 May 2024", 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(50.0, "Down Payment", "24 May 2024", 150.0, 50.0, 0.0, 0.0, 0.0, 0.0, 0.0, true), //
transaction(200.0, "Charge-off", "26 May 2024", 0.0, 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, false) //
);

// make backdated repayment on 25 May
Long repaymentTransactionId = addRepaymentForLoan(loanId, 10.0, "25 May 2024");

// verify transactions
verifyTransactions(loanId, //
transaction(200.0, "Disbursement", "24 May 2024", 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(50.0, "Down Payment", "24 May 2024", 150.0, 50.0, 0.0, 0.0, 0.0, 0.0, 0.0, true), //
transaction(10.0, "Repayment", "25 May 2024", 190.0, 10.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(190.0, "Charge-off", "26 May 2024", 0.0, 190.0, 0.0, 0.0, 0.0, 0.0, 0.0, false));

// make refund on 26 May equal to disbursal amount
String merchantIssuedRefundExternalId = UUID.randomUUID().toString();
Long merchantIssuedRefundId = loanTransactionHelper.makeMerchantIssuedRefund(loanId,
new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("26 May 2024").locale("en")
.transactionAmount(200.0).externalId(merchantIssuedRefundExternalId))
.getResourceId();

// verify transactions
verifyTransactions(loanId, //
transaction(200.0, "Disbursement", "24 May 2024", 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(50.0, "Down Payment", "24 May 2024", 150.0, 50.0, 0.0, 0.0, 0.0, 0.0, 0.0, true), //
transaction(10.0, "Repayment", "25 May 2024", 190.0, 10.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(190.0, "Charge-off", "26 May 2024", 0.0, 190.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(200.0, "Merchant Issued Refund", "26 May 2024", 0.0, 190.0, 0.0, 0.0, 0.0, 0.0, 10.0, false));

// verify loan status is overpaid
verifyLoanStatus(loanId, LoanStatus.OVERPAID);
// verify journal entries

// repayment
verifyTRJournalEntries(repaymentTransactionId, //
credit(loansReceivableAccount, 10), //
debit(fundSource, 10) //
);

// charge off
verifyTRJournalEntries(chargeOffTransactionId, //
credit(loansReceivableAccount, 200), //
debit(chargeOffExpenseAccount, 200), //
debit(loansReceivableAccount, 200), //
credit(chargeOffExpenseAccount, 200) //
);

// refund
verifyTRJournalEntries(merchantIssuedRefundId, //
credit(chargeOffExpenseAccount, 190), //
credit(overpaymentAccount, 10), //
debit(fundSource, 200)

);

// set business date 27 May
updateBusinessDate("27 May 2024");

// CBR
loanTransactionHelper.makeCreditBalanceRefund(loanId, new PostLoansLoanIdTransactionsRequest().transactionDate("27 May 2024")
.dateFormat(DATETIME_PATTERN).transactionAmount(10.0).locale("en"));

// verify loan status is closed
verifyLoanStatus(loanId, LoanStatus.CLOSED_OBLIGATIONS_MET);

// verify transactions
verifyTransactions(loanId, //
transaction(200.0, "Disbursement", "24 May 2024", 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(50.0, "Down Payment", "24 May 2024", 150.0, 50.0, 0.0, 0.0, 0.0, 0.0, 0.0, true), //
transaction(10.0, "Repayment", "25 May 2024", 190.0, 10.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(190.0, "Charge-off", "26 May 2024", 0.0, 190.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(200.0, "Merchant Issued Refund", "26 May 2024", 0.0, 190.0, 0.0, 0.0, 0.0, 0.0, 10.0, false), //
transaction(10.0, "Credit Balance Refund", "27 May 2024", 0.0, 0.0, 0.0, 0.0, 0.0, 0.0, 10.0, false));

// reverse backdated repayment
loanTransactionHelper.reverseLoanTransaction(loanId, repaymentTransactionId,
new PostLoansLoanIdTransactionsTransactionIdRequest().dateFormat(DATETIME_PATTERN).transactionDate("27 May 2024")
.transactionAmount(0.0).locale("en"));

// verify transactions
verifyTransactions(loanId, //
transaction(200.0, "Disbursement", "24 May 2024", 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(50.0, "Down Payment", "24 May 2024", 150.0, 50.0, 0.0, 0.0, 0.0, 0.0, 0.0, true), //
transaction(10.0, "Repayment", "25 May 2024", 190.0, 10.0, 0.0, 0.0, 0.0, 0.0, 0.0, true), //
transaction(200.0, "Charge-off", "26 May 2024", 0.0, 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(200.0, "Merchant Issued Refund", "26 May 2024", 0.0, 200.0, 0.0, 0.0, 0.0, 0.0, 0.0, false), //
transaction(10.0, "Credit Balance Refund", "27 May 2024", 10.0, 10.0, 0.0, 0.0, 0.0, 0.0, 0.0, false));

// verify journal entries

// repayment
verifyTRJournalEntries(repaymentTransactionId, //
credit(loansReceivableAccount, 10), //
debit(fundSource, 10), //
debit(loansReceivableAccount, 10), //
credit(fundSource, 10) //
);

// replayed merchant issued refund
Long replayedMerchantIssuedRefundId = loanTransactionHelper.getLoanTransactionDetails(loanId, merchantIssuedRefundExternalId)
.getId();

verifyTRJournalEntries(replayedMerchantIssuedRefundId, credit(chargeOffExpenseAccount, 200), //
debit(fundSource, 200) //
);

// verify journal entries for reversed refund
verifyTRJournalEntries(merchantIssuedRefundId, //
credit(chargeOffExpenseAccount, 190), //
credit(overpaymentAccount, 10), //
debit(fundSource, 200), //
debit(chargeOffExpenseAccount, 190), //
debit(overpaymentAccount, 10), //
credit(fundSource, 200));

});
}
}

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