CRM/Financial/BAO/FinancialAccount.php

   1 <?php
   2 /*
   3  +--------------------------------------------------------------------+
   4  | CiviCRM version 5                                                  |
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   6  | Copyright CiviCRM LLC (c) 2004-2018                                |
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   8  | This file is a part of CiviCRM.                                    |
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  10  | CiviCRM is free software; you can copy, modify, and distribute it  |
  11  | under the terms of the GNU Affero General Public License           |
  12  | Version 3, 19 November 2007 and the CiviCRM Licensing Exception.   |
  13  |                                                                    |
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  26  */
  27
  28 /**
  29  *
  30  * @package CRM
  31  * @copyright CiviCRM LLC (c) 2004-2018
  32  */
  33 class CRM_Financial_BAO_FinancialAccount extends CRM_Financial_DAO_FinancialAccount {
  34
  35   /**
  36    * Static holder for the default LT.
  37    */
  38   static $_defaultContributionType = NULL;
  39
  40   /**
  41    * Class constructor.
  42    */
  43   public function __construct() {
  44     parent::__construct();
  45   }
  46
  47   /**
  48    * Fetch object based on array of properties.
  49    *
  50    * @param array $params
  51    *   (reference ) an assoc array of name/value pairs.
  52    * @param array $defaults
  53    *   (reference ) an assoc array to hold the flattened values.
  54    *
  55    * @return CRM_Financial_BAO_FinancialAccount
  56    */
  57   public static function retrieve(&$params, &$defaults) {
  58     $financialAccount = new CRM_Financial_DAO_FinancialAccount();
  59     $financialAccount->copyValues($params);
  60     if ($financialAccount->find(TRUE)) {
  61       CRM_Core_DAO::storeValues($financialAccount, $defaults);
  62       return $financialAccount;
  63     }
  64     return NULL;
  65   }
  66
  67   /**
  68    * Update the is_active flag in the db.
  69    *
  70    * @param int $id
  71    *   Id of the database record.
  72    * @param bool $is_active
  73    *   Value we want to set the is_active field.
  74    *
  75    * @return CRM_Core_DAO|null
  76    *   DAO object on success, null otherwise
  77    */
  78   public static function setIsActive($id, $is_active) {
  79     return CRM_Core_DAO::setFieldValue('CRM_Financial_DAO_FinancialAccount', $id, 'is_active', $is_active);
  80   }
  81
  82   /**
  83    * Add the financial types.
  84    *
  85    * @param array $params
  86    *   Reference array contains the values submitted by the form.
  87    *
  88    * @return CRM_Financial_DAO_FinancialAccount
  89    */
  90   public static function add(&$params) {
  91     if (empty($params['id'])) {
  92       $params['is_active'] = CRM_Utils_Array::value('is_active', $params, FALSE);
  93       $params['is_deductible'] = CRM_Utils_Array::value('is_deductible', $params, FALSE);
  94       $params['is_tax'] = CRM_Utils_Array::value('is_tax', $params, FALSE);
  95       $params['is_header_account'] = CRM_Utils_Array::value('is_header_account', $params, FALSE);
  96       $params['is_default'] = CRM_Utils_Array::value('is_default', $params, FALSE);
  97     }
  98     if (!empty($params['id'])
  99       && !empty($params['financial_account_type_id'])
 100       && CRM_Financial_BAO_FinancialAccount::validateFinancialAccount(
 101         $params['id'],
 102         $params['financial_account_type_id']
 103       )
 104     ) {
 105       throw new CRM_Core_Exception(ts('You cannot change the account type since this financial account refers to a financial item having an account type of Revenue/Liability.'));
 106     }
 107     if (!empty($params['is_default'])) {
 108       $query = 'UPDATE civicrm_financial_account SET is_default = 0 WHERE financial_account_type_id = %1';
 109       $queryParams = array(1 => array($params['financial_account_type_id'], 'Integer'));
 110       CRM_Core_DAO::executeQuery($query, $queryParams);
 111     }
 112
 113     // action is taken depending upon the mode
 114     $financialAccount = new CRM_Financial_DAO_FinancialAccount();
 115
 116     // invoke pre hook
 117     $op = 'create';
 118     if (!empty($params['id'])) {
 119       $op = 'edit';
 120     }
 121     CRM_Utils_Hook::pre($op, 'FinancialAccount', CRM_Utils_Array::value('id', $params), $params);
 122
 123     if (!empty($params['id'])) {
 124       $financialAccount->id = $params['id'];
 125       $financialAccount->find(TRUE);
 126     }
 127
 128     $financialAccount->copyValues($params);
 129     $financialAccount->save();
 130
 131     // invoke post hook
 132     $op = 'create';
 133     if (!empty($params['id'])) {
 134       $op = 'edit';
 135     }
 136     CRM_Utils_Hook::post($op, 'FinancialAccount', $financialAccount->id, $financialAccount);
 137
 138     return $financialAccount;
 139   }
 140
 141   /**
 142    * Delete financial Types.
 143    *
 144    * @param int $financialAccountId
 145    */
 146   public static function del($financialAccountId) {
 147     // checking if financial type is present
 148     $check = FALSE;
 149
 150     //check dependencies
 151     $dependency = array(
 152       array('Core', 'FinancialTrxn', 'to_financial_account_id'),
 153       array('Financial', 'FinancialTypeAccount', 'financial_account_id'),
 154       array('Financial', 'FinancialItem', 'financial_account_id'),
 155     );
 156     foreach ($dependency as $name) {
 157       require_once str_replace('_', DIRECTORY_SEPARATOR, "CRM_" . $name[0] . "_BAO_" . $name[1]) . ".php";
 158       $className = "CRM_{$name[0]}_BAO_{$name[1]}";
 159       $bao = new $className();
 160       $bao->{$name[2]} = $financialAccountId;
 161       if ($bao->find(TRUE)) {
 162         $check = TRUE;
 163       }
 164     }
 165
 166     if ($check) {
 167       CRM_Core_Session::setStatus(ts('This financial account cannot be deleted since it is being used as a header account. Please remove it from being a header account before trying to delete it again.'));
 168       return FALSE;
 169     }
 170
 171     // delete from financial Type table
 172     $financialAccount = new CRM_Financial_DAO_FinancialAccount();
 173     $financialAccount->id = $financialAccountId;
 174     $financialAccount->delete();
 175     return TRUE;
 176   }
 177
 178   /**
 179    * Get accounting code for a financial type with account relation Income Account is.
 180    *
 181    * @param int $financialTypeId
 182    *
 183    * @return int
 184    *   accounting code
 185    */
 186   public static function getAccountingCode($financialTypeId) {
 187     $relationTypeId = key(CRM_Core_PseudoConstant::accountOptionValues('account_relationship', NULL, " AND v.name LIKE 'Income Account is' "));
 188     $query = "SELECT cfa.accounting_code
 189 FROM civicrm_financial_type cft
 190 LEFT JOIN civicrm_entity_financial_account cefa ON cefa.entity_id = cft.id AND cefa.entity_table = 'civicrm_financial_type'
 191 LEFT JOIN  civicrm_financial_account cfa ON cefa.financial_account_id = cfa.id
 192 WHERE cft.id = %1
 193   AND account_relationship = %2";
 194     $params = array(
 195       1 => array($financialTypeId, 'Integer'),
 196       2 => array($relationTypeId, 'Integer'),
 197     );
 198     return CRM_Core_DAO::singleValueQuery($query, $params);
 199   }
 200
 201   /**
 202    * Get AR account.
 203    *
 204    * @param $financialAccountId
 205    *   Financial account id.
 206    *
 207    * @param $financialAccountTypeId
 208    *   Financial account type id.
 209    *
 210    * @param string $accountTypeCode
 211    *   account type code
 212    *
 213    * @return int
 214    *   count
 215    */
 216   public static function getARAccounts($financialAccountId, $financialAccountTypeId = NULL, $accountTypeCode = 'ar') {
 217     if (!$financialAccountTypeId) {
 218       $financialAccountTypeId = key(CRM_Core_PseudoConstant::accountOptionValues('financial_account_type', NULL, " AND v.name LIKE 'Asset' "));
 219     }
 220     $query = "SELECT count(id) FROM civicrm_financial_account WHERE financial_account_type_id = %1 AND LCASE(account_type_code) = %2
 221       AND id != %3 AND is_active = 1;";
 222     $params = array(
 223       1 => array($financialAccountTypeId, 'Integer'),
 224       2 => array(strtolower($accountTypeCode), 'String'),
 225       3 => array($financialAccountId, 'Integer'),
 226     );
 227     return CRM_Core_DAO::singleValueQuery($query, $params);
 228   }
 229
 230   /**
 231    * Get the Financial Account for a Financial Type Relationship Combo.
 232    *
 233    * Note that some relationships are optionally configured - so far
 234    * Chargeback and Credit / Contra. Since these are the only 2 currently Income
 235    * is an appropriate fallback. In future it might make sense to extend the logic.
 236    *
 237    * Note that we avoid the CRM_Core_PseudoConstant function as it stores one
 238    * account per financial type and is unreliable.
 239    *
 240    * @param int $financialTypeID
 241    *
 242    * @param string $relationshipType
 243    *
 244    * @return int
 245    */
 246   public static function getFinancialAccountForFinancialTypeByRelationship($financialTypeID, $relationshipType) {
 247     $relationTypeId = key(CRM_Core_PseudoConstant::accountOptionValues('account_relationship', NULL, " AND v.name LIKE '{$relationshipType}' "));
 248
 249     if (!isset(Civi::$statics[__CLASS__]['entity_financial_account'][$financialTypeID][$relationTypeId])) {
 250       $accounts = civicrm_api3('EntityFinancialAccount', 'get', array(
 251         'entity_id' => $financialTypeID,
 252         'entity_table' => 'civicrm_financial_type',
 253       ));
 254
 255       foreach ($accounts['values'] as $account) {
 256         Civi::$statics[__CLASS__]['entity_financial_account'][$financialTypeID][$account['account_relationship']] = $account['financial_account_id'];
 257       }
 258
 259       $accountRelationships = CRM_Core_PseudoConstant::accountOptionValues('account_relationship', NULL);
 260
 261       $incomeAccountRelationshipID = array_search('Income Account is', $accountRelationships);
 262       $incomeAccountFinancialAccountID = Civi::$statics[__CLASS__]['entity_financial_account'][$financialTypeID][$incomeAccountRelationshipID];
 263
 264       foreach (array('Chargeback Account is', 'Credit/Contra Revenue Account is') as $optionalAccountRelationship) {
 265
 266         $accountRelationshipID = array_search($optionalAccountRelationship, $accountRelationships);
 267         if (empty(Civi::$statics[__CLASS__]['entity_financial_account'][$financialTypeID][$accountRelationshipID])) {
 268           Civi::$statics[__CLASS__]['entity_financial_account'][$financialTypeID][$accountRelationshipID] = $incomeAccountFinancialAccountID;
 269         }
 270       }
 271
 272     }
 273     return Civi::$statics[__CLASS__]['entity_financial_account'][$financialTypeID][$relationTypeId];
 274   }
 275
 276   /**
 277    * Get Financial Account type relations.
 278    *
 279    * @param $flip bool
 280    *
 281    * @return array
 282    *
 283    */
 284   public static function getfinancialAccountRelations($flip = FALSE) {
 285     $params = array('labelColumn' => 'name');
 286     $financialAccountType = CRM_Core_PseudoConstant::get('CRM_Financial_DAO_FinancialAccount', 'financial_account_type_id', $params);
 287     $accountRelationships = CRM_Core_PseudoConstant::get('CRM_Financial_DAO_EntityFinancialAccount', 'account_relationship', $params);
 288     $Links = array(
 289       'Expense Account is' => 'Expenses',
 290       'Accounts Receivable Account is' => 'Asset',
 291       'Income Account is' => 'Revenue',
 292       'Asset Account is' => 'Asset',
 293       'Cost of Sales Account is' => 'Cost of Sales',
 294       'Premiums Inventory Account is' => 'Asset',
 295       'Discounts Account is' => 'Revenue',
 296       'Sales Tax Account is' => 'Liability',
 297       'Deferred Revenue Account is' => 'Liability',
 298     );
 299     if (!$flip) {
 300       foreach ($Links as $accountRelation => $accountType) {
 301         $financialAccountLinks[array_search($accountRelation, $accountRelationships)] = array_search($accountType, $financialAccountType);
 302       }
 303     }
 304     else {
 305       foreach ($Links as $accountRelation => $accountType) {
 306         $financialAccountLinks[array_search($accountType, $financialAccountType)][] = array_search($accountRelation, $accountRelationships);
 307       }
 308     }
 309     return $financialAccountLinks;
 310   }
 311
 312   /**
 313    * Get Deferred Financial type.
 314    *
 315    * @return array
 316    *
 317    */
 318   public static function getDeferredFinancialType() {
 319     $deferredFinancialType = array();
 320     $query = "SELECT ce.entity_id, cft.name FROM civicrm_entity_financial_account ce
 321 INNER JOIN civicrm_financial_type cft ON ce.entity_id = cft.id
 322 WHERE ce.entity_table = 'civicrm_financial_type' AND ce.account_relationship = %1 AND cft.is_active = 1";
 323     $deferredAccountRel = key(CRM_Core_PseudoConstant::accountOptionValues('account_relationship', NULL, " AND v.name LIKE 'Deferred Revenue Account is' "));
 324     $queryParams = array(1 => array($deferredAccountRel, 'Integer'));
 325     $dao = CRM_Core_DAO::executeQuery($query, $queryParams);
 326     while ($dao->fetch()) {
 327       $deferredFinancialType[$dao->entity_id] = $dao->name;
 328     }
 329     return $deferredFinancialType;
 330   }
 331
 332   /**
 333    * Check if financial account is referenced by financial item.
 334    *
 335    * @param int $financialAccountId
 336    *
 337    * @param int $financialAccountTypeID
 338    *
 339    * @return bool
 340    *
 341    */
 342   public static function validateFinancialAccount($financialAccountId, $financialAccountTypeID = NULL) {
 343     $sql = "SELECT f.financial_account_type_id FROM civicrm_financial_account f
 344 INNER JOIN civicrm_financial_item fi ON fi.financial_account_id = f.id
 345 WHERE f.id = %1 AND f.financial_account_type_id IN (%2)
 346 LIMIT 1";
 347     $params = array('labelColumn' => 'name');
 348     $financialAccountType = CRM_Core_PseudoConstant::get('CRM_Financial_DAO_FinancialAccount', 'financial_account_type_id', $params);
 349     $params = array(
 350       1 => array($financialAccountId, 'Integer'),
 351       2 => array(
 352         implode(',',
 353           array(
 354             array_search('Revenue', $financialAccountType),
 355             array_search('Liability', $financialAccountType),
 356           )
 357         ),
 358         'Text',
 359       ),
 360     );
 361     $result = CRM_Core_DAO::singleValueQuery($sql, $params);
 362     if ($result && $result != $financialAccountTypeID) {
 363       return TRUE;
 364     }
 365     return FALSE;
 366   }
 367
 368   /**
 369    * Validate Financial Type has Deferred Revenue account relationship
 370    * with Financial Account.
 371    *
 372    * @param array $params
 373    *   Holds submitted formvalues and params from api for updating/adding contribution.
 374    *
 375    * @param int $contributionID
 376    *   Contribution ID
 377    *
 378    * @param array $priceSetFields
 379    *   Array of price fields of a price set.
 380    *
 381    * @return bool
 382    *
 383    */
 384   public static function checkFinancialTypeHasDeferred($params, $contributionID = NULL, $priceSetFields = NULL) {
 385     if (!CRM_Contribute_BAO_Contribution::checkContributeSettings('deferred_revenue_enabled')) {
 386       return FALSE;
 387     }
 388     $recognitionDate = CRM_Utils_Array::value('revenue_recognition_date', $params);
 389     if (!(!CRM_Utils_System::isNull($recognitionDate)
 390       || ($contributionID && isset($params['prevContribution'])
 391       && !CRM_Utils_System::isNull($params['prevContribution']->revenue_recognition_date)))
 392     ) {
 393       return FALSE;
 394     }
 395
 396     $lineItems = CRM_Utils_Array::value('line_item', $params);
 397     $financialTypeID = CRM_Utils_Array::value('financial_type_id', $params);
 398     if (!$financialTypeID) {
 399       $financialTypeID = $params['prevContribution']->financial_type_id;
 400     }
 401     if (($contributionID || !empty($params['price_set_id'])) && empty($lineItems)) {
 402       if (!$contributionID) {
 403         CRM_Price_BAO_PriceSet::processAmount($priceSetFields,
 404         $params, $items);
 405       }
 406       else {
 407         $items = CRM_Price_BAO_LineItem::getLineItems($contributionID, 'contribution', TRUE, TRUE, TRUE);
 408       }
 409       if (!empty($items)) {
 410         $lineItems[] = $items;
 411       }
 412     }
 413     $deferredFinancialType = self::getDeferredFinancialType();
 414     $isError = FALSE;
 415     if (!empty($lineItems)) {
 416       foreach ($lineItems as $lineItem) {
 417         foreach ($lineItem as $items) {
 418           if (!array_key_exists($items['financial_type_id'], $deferredFinancialType)) {
 419             $isError = TRUE;
 420           }
 421         }
 422       }
 423     }
 424     elseif (!array_key_exists($financialTypeID, $deferredFinancialType)) {
 425       $isError = TRUE;
 426     }
 427
 428     if ($isError) {
 429       $error = ts('Revenue Recognition Date cannot be processed unless there is a Deferred Revenue account setup for the Financial Type. Please remove Revenue Recognition Date, select a different Financial Type with a Deferred Revenue account setup for it, or setup a Deferred Revenue account for this Financial Type.');
 430       throw new CRM_Core_Exception($error);
 431     }
 432     return $isError;
 433   }
 434
 435   /**
 436    * Retrieve all Deferred Financial Accounts.
 437    *
 438    *
 439    * @return array of Deferred Financial Account
 440    *
 441    */
 442   public static function getAllDeferredFinancialAccount() {
 443     $financialAccount = array();
 444     $result = civicrm_api3('EntityFinancialAccount', 'get', array(
 445       'sequential' => 1,
 446       'return' => array("financial_account_id.id", "financial_account_id.name", "financial_account_id.accounting_code"),
 447       'entity_table' => "civicrm_financial_type",
 448       'account_relationship' => "Deferred Revenue Account is",
 449     ));
 450     if ($result['count'] > 0) {
 451       foreach ($result['values'] as $key => $value) {
 452         $financialAccount[$value['financial_account_id.id']] = $value['financial_account_id.name'] . ' (' . $value['financial_account_id.accounting_code'] . ')';
 453       }
 454     }
 455     return $financialAccount;
 456   }
 457
 458   /**
 459    * Get Organization Name associated with Financial Account.
 460    *
 461    * @param bool $checkPermissions
 462    *
 463    * @return array
 464    *
 465    */
 466   public static function getOrganizationNames($checkPermissions = TRUE) {
 467     $result = civicrm_api3('FinancialAccount', 'get', array(
 468       'return' => array("contact_id.organization_name", "contact_id"),
 469       'contact_id.is_deleted' => 0,
 470       'options' => array('limit' => 0),
 471       'check_permissions' => $checkPermissions,
 472     ));
 473     $organizationNames = array();
 474     foreach ($result['values'] as $values) {
 475       $organizationNames[$values['contact_id']] = $values['contact_id.organization_name'];
 476     }
 477     return $organizationNames;
 478   }
 479
 480 }